Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals. - GST - States - 26/2018-GST (State)

NO.F.1-11(91)-TAX/GST/2017(Part-VI)/12401-12500 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 31st December, 2018. Circular No. 26/2018-GST (State) To The Additional Commissioner of State Tax / Deputy Commissioner of State Tax/ Superintendent of State Tax (All) / Inspector of State Tax (All) Subject: Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals reg. The Department of Revenue, Tax Research Unit vide Circular No. 81/55/2018 GST dated 31st December, 2018 has issued clarifications regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals, in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarification issued vide Circular No. 81/55/2018 GST dated 31st December, 2018 by the Department of Revenue, Tax Research Unit. Enlco: Circular No. 81/55/2018 GST. (S. Karmakar, TCS SSG) Chief Commissioner of State Tax Government of Tripura