GST rate on micro irrigation systems clarified to include sprinkler and drip systems with laterals and constituent components. Entry 195B classifies 'Sprinklers; drip irrigation system including laterals' to cover micro irrigation items-including drip emitters, subsurface drip, micro spray/micro sprinkler and mini bubbler methods-and confirms that sprinkler irrigation systems and constituent parts such as nozzles and laterals fall within this tariff entry and are subject to the GST rate recommended by the Council for micro irrigation systems.
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Provisions expressly mentioned in the judgment/order text.
GST rate on micro irrigation systems clarified to include sprinkler and drip systems with laterals and constituent components.
Entry 195B classifies "Sprinklers; drip irrigation system including laterals" to cover micro irrigation items-including drip emitters, subsurface drip, micro spray/micro sprinkler and mini bubbler methods-and confirms that sprinkler irrigation systems and constituent parts such as nozzles and laterals fall within this tariff entry and are subject to the GST rate recommended by the Council for micro irrigation systems.
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