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

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..... g GST tax rate for Sprinkler and Drip Irrigation System including laterals. Representations have been received seeking clarification as regards the scope and coverage of entry No. 195B of the Schedule II to notification No. 1125-F.T. [1/2017- State Tax (Rate)], dated 28.06.2017. The entry No. 195B was inserted vide notification No. 134-F.T. [6/2018- State Tax (Rate)], dated 25th January, 2018 .....

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..... milar appliances; steam or sand blasting machines and similar jet projecting machines (other than fire extinguishers, whether or not charged), were placed under 18% 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 revisitin .....

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..... all belong to the catgeory of micro irrigation method. 4. Therefore, the term sprinkler s , 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. Difficulty, if any, may be brought to the notice of the Commissioner immediately. Sd/- (Smaraki Mahapatra) Commis .....

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