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

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..... aterals-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 30.06.207. The entry No. 195B was inserted vide notification No. 6/2018- State Tax (Rate), dated 25th January, 2018 and reads as below: S. No. Chapter Heading/ Sub-heading/Tariff Item Description of Goods .....

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..... uncil, 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 irrigation including drip irrigation system, including laterals the GST Council recommended 12% GST rate on micro irrigation system, namely, sprinklers, drip irrigation system .....

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..... sting of nozzles, lateral and other components would attract GST rate. 5. Difficulty if any, in the implementation of this Circular may be brought to the notice of the Chief Commissioner. 6. This circular shall be deemed to have been issued on the 31st December, 2018. (P.D. Vaghela) Chief Commissioner of State Tax Gujarat State, Ahmedabad
Circular, Trade Notice, Public Notice, Instruction .....

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