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

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..... ne, Central Zone, H.P. 2. The Joint Commissioner of State Taxes and Excise, Central Zone, North Zone, Flying Squad, NZ/ SZ/ CZ. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P Dated Shim .....

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..... ip irrigations are covered by this entry. 3. The matter has been examined. Initially, with effect from 1.7.2017, all goods falling under HS 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 blasting machines and similar jet projecting machines (other than fire extinguishers .....

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..... etwork, 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 catgeory of micro irrigation method. 4. Therefore, the term "sprinklers", in the said entry 195B, covers spr .....

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