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

..... Dated: 15 th January, 2019 CIRCULAR (No. 43/2018-19-GST) Subject: Clarification regarding 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. 38/1/2017-Fin(R C)(1/2017-Ra .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of sprinklers and sprinklers irrigation system , while laterals of drip irrigations are covered by this entry. 3. The matter has been examined. Initially, with effect from 1.7.2017, all goods falling under HSN 8424, namely, Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand bl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or trickle irrigation is a system where water is distributed under low pressure through piped network, in a pre-determined pattern, and applied as a small discharge to each plant or adjacent to it. The traditional drip irrigation using individual emmitters, sub-surfaces drip irrigations (SDI), micro-spray or micro-sprinkler irrigation, and mini bubbler irrigation all belong to the category of m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X