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of <h1>GST Rate Reduced to 12% for Sprinkler and Drip Irrigation Systems, Including All Components per Entry 195B.</h1> The circular clarifies the GST tax rate applicable to sprinkler and drip irrigation systems, including laterals. Initially, all goods under HS 8424 were taxed at 18%, but following GST Council recommendations, the rate for micro irrigation systems, such as sprinklers and drip irrigation systems, was reduced to 12%. Entry 195B in notification No. 1/2017-Central Tax (Rate) specifies this rate. The term 'sprinklers' in entry 195B includes the entire sprinkler irrigation system, covering components like nozzles and laterals, which are subject to the 12% GST rate.
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