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FAQ :
The notification clarifies the GST rate applicable to laterals and parts of sprinkler or drip irrigation systems.
It covers laterals and parts that are components of sprinkler or drip irrigation systems.
The official notification can be downloaded from the provided link.
No, this notification clarifies the existing GST rate for these specific items, rather than introducing a new one.
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Circular No : 155/05/2021-GSTPublished in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/Circular_Refund_155.pdf