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

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..... ler 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-111/76 dated 21-02-2018] and reads as .....

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..... 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 22-09-2017). Upon revisiting the issue of GST rate on micro irrigation including drip irrigation system, including laterals the GST Council recommended 12% GST rate on micro irrigation system .....

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..... cordingly, 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 the Act and rules. 6. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the Commissioner at an early date. 7. This Circular shall be deemed to .....

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