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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2021 To All Zonal Additional Commissioner, Grade -1, Additional Commissioner, Grade -2, (S.I.B.) Joint Commissioner, (Executive/Corporate Circle/S.I.B) Commercial Tax, Uttar Pradesh. Subject: Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System-regarding. Representations have been received seeking clarification rega....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g 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 sprinklers/drip irrigation system) and such 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/p....