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GST - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Classification of goods/services/both - rate of tax - coverage ...

Case Laws     GST

September 24, 2018

Classification of goods/services/both - rate of tax - coverage of various items used in the sprinklers and drip irrigation systems sold individually as well as part of a complete system - Laterals of drip irrigation system will attract GST 12% (CGST 6% + SGST 6%) - Laterals of sprinklers will attract GST at 18% (CGST 9% + SGST 9%).

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