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

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..... ication 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-Rate) dated 30/06/2017, published in the Extraordinary Official Gazette no. 3, Series I no. 13 dated 30/06/2017. The entry No. 195B w .....

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..... wders; spray guns and similar appliances; steam or sand blasting 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. .....

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..... bubbler irrigation all belong to the category of micro irrigation method. 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 undersigned immediately. (Dipak M. Bandekar) Commissi .....

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