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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST rate for micro irrigation systems clarified to include sprinkler irrigation systems and their laterals under tax classification.</h1> The Schedule entry for micro irrigation systems applies to systems such as drip, subsurface drip, micro spray and micro sprinkler methods; the term 'sprinklers' encompasses sprinkler irrigation systems and their components, so sprinkler systems including nozzles, laterals and related parts fall within the notified tariff description and attract the applicable GST rate for micro irrigation.

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