GST rate on micro irrigation systems clarified to include sprinklers and laterals in tax classification. The schedule entry classifies sprinklers and drip irrigation systems including laterals as taxable goods under the HS heading for mechanical spraying appliances, recording the State GST component as 6%; the Circular clarifies that sprinkler systems comprising nozzles, laterals and related components fall within this entry and directs field officers and taxpayers to apply the reduced rate treatment recommended for micro irrigation.
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Provisions expressly mentioned in the judgment/order text.
GST rate on micro irrigation systems clarified to include sprinklers and laterals in tax classification.
The schedule entry classifies sprinklers and drip irrigation systems including laterals as taxable goods under the HS heading for mechanical spraying appliances, recording the State GST component as 6%; the Circular clarifies that sprinkler systems comprising nozzles, laterals and related components fall within this entry and directs field officers and taxpayers to apply the reduced rate treatment recommended for micro irrigation.
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