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

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....te Tax-cum-Secretary, Bihar, Patna. To, All Additional Commissioner, All Circle Incharge, Bihar. Madam/Sir, Subject: Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System-regarding. Ref: CBIC Circular No. 155/11/2021-GST, dated the 17th June, 2021 Queries have been raised seeking clarification regarding GST rat....

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....ntion 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/parts to be used solely or principally with sprinklers or drip irrigation sy....