Circular 155/11/2021 - Central Tax

Date: June 17, 2021

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Subject

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

Content

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 examined in the 43rd meeting of GST Council held on the 28th May, 2021.  2. The GST rate on Sprinklers or Drip Irrigation System along with their latera…

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