GST rate on micro irrigation systems clarified to include sprinklers, drip irrigation and laterals under the tax schedule. The circular clarifies that the tariff classification for sprinklers encompasses sprinkler irrigation systems and that drip irrigation systems including laterals are covered by the same entry; consequently a sprinkler system comprising nozzles, laterals and other components falls within the cited tariff entry and attracts the notified GST rate. The communication is clarificatory, reflects the GST Council's recommendation on micro irrigation classification, and directs implementation from the stated retrospective date while inviting reports of difficulties to the Commissioner.
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GST rate on micro irrigation systems clarified to include sprinklers, drip irrigation and laterals under the tax schedule.
The circular clarifies that the tariff classification for sprinklers encompasses sprinkler irrigation systems and that drip irrigation systems including laterals are covered by the same entry; consequently a sprinkler system comprising nozzles, laterals and other components falls within the cited tariff entry and attracts the notified GST rate. The communication is clarificatory, reflects the GST Council's recommendation on micro irrigation classification, and directs implementation from the stated retrospective date while inviting reports of difficulties to the Commissioner.
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