Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 8/CBIC Circular(s)/ADM-8 Mumbai dated 31 st Dec. 2018 Trade Circular (GST) No. 49T of 2018. To, .. .. Subject: Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals Sir/ Gentlemen/ Madam, 1. Representations have been received in the Board seeking clarification as rega .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . above. Accordingly, a Trade Circular on lines of the Circular No. 81/55/2018-GST dated 31 st December 2018 is issued to explain the applicability of the MGST. 3. Doubts have arisen as in certain cases a view has been taken in the field that this entry would not cover laterals of sprinklers and sprinklers irrigation system , while laterals of drip irrigations are covered by this en .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sprinklers, drip irrigation system, including laterals. Accordingly, the said entry 195B was inserted in the notification No. 1/2017- State Tax (Rate). 4.1. The micro irrigation, sometimes called localised irrigation , low volume irrigation , or trickle irrigation is a system where water is distributed under low pressure through a piped network, in a pre-determined pattern, and appli .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates