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

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..... /Assistant Commissioners of Taxes (All)/Superintendent of Taxes (All)/ Inspector of Taxes (All) Madam/ Sir, Subject: Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals-reg. Representations have been received seeking clarification as regards the scope and coverage of entry No. 195B of the Schedule II to notification No. 1/2017-State Tax (Rate), dated .....

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..... ting 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 revisiting the issue of GST rate on micro irr .....

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..... hod. 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. Difficulty, if any, may be brought to the notice of the Commissioner immediately. (Mercina R. Panmei) Commissioner of Taxes, Manipur
Circular, Trade Notice, Public Notice, Inst .....

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