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Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System - GST - States - 11/2021 - GST (State)

Extract

..... inklers or Drip Irrigation System-regarding. The Government of India, Ministry of Finance, Department of Revenue vide Circular No. 155/11/2021-GST dated 17 June, 2021 has issued a clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System, in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act .....

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

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..... re 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 laterals/parts are governed by S.No. ‘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 re .....

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

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