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

The Government of India through circular dated 17th June, 2021 has issued Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System. Goods like Sprinklers, drip irrigation systems including laterals; mechanical sprayer etc. shall have the CGST rate of 6%. 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.

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