Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System

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....21-GST) DATED: 30.06.2021 Subject: Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System. Representations have been received seeking clarification regarding GST rate on parts of Sprinklers or Drip Irrigation System, when they are supplied separately ( i.e. not along with entire sprinklers or drip irrigation system). This issue was examined in the 43^rd....

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....m', as classifiable under heading 8424 as per Note 2 (b) to Section XVI to the HSN. Hence, laterals/parts to be used solely or principally with sprinklers or drip irrigation system, which are classifiable under heading 8424, would attract a GST of 12%, even if supplied separately. However, any part of general use, which gets classified in a heading other than 8424, in terms of Section Note and....