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

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Full Text of the Document

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....ding 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 43rd meeting of GST Council held on the 28th May, 2021. 2. The GST....

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