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of <h1>West Bengal Clarifies GST Rate for Sprinkler and Drip Irrigation Systems; Now 12% Under Entry No. 195B.</h1> The circular issued by the Directorate of Commercial Taxes, West Bengal, clarifies the GST tax rate for sprinkler and drip irrigation systems, including laterals. Initially, all goods under HS8424 were taxed at 18%, but after recommendations from the GST Council, the rate was revised to 12% for micro irrigation systems, including sprinklers and drip irrigation systems. Entry No. 195B in the notification specifies that sprinkler systems, including nozzles and laterals, are subject to a 12% GST rate. Any difficulties or issues regarding this clarification should be reported to the Commissioner.
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