North Block, New Delhi,
Dated the 17th June, 2021<\/p>\n\n\n\n
To,<\/p>\n\n\n\n
Principal Chief Commissioners\/ Principal Directors General,
Chief Commissioners\/ Directors General,
Principal Commissioners\/ Commissioners of GST and Central Tax (AII),<\/p>\n\n\n\n
Madam\/Sir,<\/p>\n\n\n\n
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.<\/p>\n\n\n\n
2.<\/strong> The GST rate on Sprinklers or Drip Irrigation System along with their 3.<\/strong> The matter is examined. The intention of this entry has been to cover laterals (pipes to be used solely with 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 system, which are classifiable under heading 8424, would attract a GST of 12%, even if supplied separately. However, any part of general use, which gets classified in a heading other than 8424, in terms of Section Note and Chapter Notes to HSN, shall attract GST as applicable to the respective heading.<\/p>\n\n\n\n 4.<\/strong> Difficulty, if any, may be brought to the notice of the Board immediately. Hindi version shall follow.<\/p>\n\n\n\n Yours faithfully<\/p>\n\n\n\n
laterals\/parts are governed by S.No. \u2018195B\u2019 under Schedule II of notification No. 1\/2017- Central Tax (Rate), dated 28th June, 2017 which has been inserted vide notification No. 6\/2018- Central Tax (Rate), dated 25th January, 2018 and reads as below:<\/p>\n\n\n\nS. No.<\/td> Chapter Heading\/
Sub-heading\/Tariff
Item<\/td>Description of Goods<\/td> CGST
rate<\/td><\/tr>195B<\/td> 8424<\/td> Sprinklers; drip irrigation systems
including laterals; mechanical
sprayer<\/td>6%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
(Patil Sameer Shivajirao)
OSD, TRU
Email: sameer.sp@gov.in
Tel: 011 2309 5543<\/p>\n\n\n\n