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

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....cular 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 entire sprinklers or drip irrigation system). This issue was ex....