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Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System - GST - States - Trade Circular No. 18 T of 2021

Extract

..... oard of Indirect Taxes and Customs (CBIC) has issued the above referred circular. For the uniformity, it has been decided that the said circular issued by the CBIC is being made applicable, mutatis mmutandis, in implementation of the MGST Act. 2017. Copy of the referred CBIC circular is attached herewith. This Trade Circular is clarificatory in nature. Difficulty if any, in the implementation of this Circular may be brought to the notice of the office of the Commissioner of State Tax, Maharashtr .....

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

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..... 195B’ 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: S. No. Chapter Heading/ Sub-heading/Tariff Item Description of Goods CGST rate 195B 8424 Sprinklers; drip irrigation systems including laterals; mechanical sprayer 6% 3. The matter is examined. The intention of this entry has been to cover laterals (pipes to be used solely with wi .....

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

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