Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals.

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..... garding GST tax rate for Sprinkler and Drip Irrigation System including laterals-reg. No. CT/GST-15/2017/286. - Representations have been received seeking clarification as regards the scope and coverage of entry No. 195B of the Schedule Il to Notification No. 1/2017-(Rate) [FTX.56/2017/14 dated 29-06-2017]. The entry No. 195B was inserted vide Notification No. 6/2018-(Rate) [FTX.56/2017/Pt-1 .....

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..... powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines (other than fire extinguishers, whether or not charged), were placed under slab. Subsequently, on the recommendation of the GST Council, the item namely, Nozzles for drip irrigation equipment or nozzles for sprinkler was placed under 12% GST slab (Entry No. 195A with effect from 22-0 .....

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..... tion, and mini bubbler irrigation all belong to the catgeory of micro irrigation method. 4. Therefore, the term sprinklers , in the said entry 195B, covers sprinkler irrigation system. Accordingly, sprinkler system consisting of nozzles, lateral and other components would attract 12% GST rate. 5. This Circular is clarificatory in nature and not meant for any interpretation of provisions of .....

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