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

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....ated, Agartala, the 29^th June, 2021. Circular No. 11/2021 - GST (State) To The Additional Commissioner of State Tax/ Deputy Commissioner of State Tax/ Assistant Commissioner of State Tax (CDC)/ Superintendent of State Tax (All)/ Inspector of State Tax (All) Subject: Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System-regarding. ....

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....ax Government of Tripura Encl: Circular No. 155/11/2021-GST Circular No. 155/11/2021-GST CBIC-190354/36/2021-TRU Section-CBEC Government of India Ministry of Finance (Department of Revenue) North Block, New Delhi, Dated the 17th June, 2021 To, Principal Chief Commissioners/ Principal Directors General, Chief Commissioners/ Directors General, Principal Commissioners....

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....25th January, 2018 and reads as below: S. No. Chapter Heading/ Sub-heading/Tariff Item Description of Goods CGST rate 195B 8424 Sprinklers; drip irrigation systems including laterals; mechanical sprayer 6% 3. The matter is examined. The intention of this entry has been to cover laterals (pipes to be used solely with with sprinklers/drip irrigation system) and such p....