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

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....1 CIRCULAR No. 07/2021-GST of State Tax (Ref. Circular No. 155/11/2021-GST of Central Tax) Subject: Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System-regarding. 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 enti....

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....parts  that are suitable for use solely or principally with 'sprinklers or drip irrigation system', 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, ....