GST rate for micro irrigation systems confirmed to include sprinklers and laterals, clarifying taxable scope. Entry 195B classifies micro irrigation systems to include sprinklers and drip irrigation systems including laterals, so that sprinkler systems composed of nozzles, laterals and other components fall within the taxable scope and attract the prescribed GST rate; the circular invites implementation representations to the Chief Commissioner and indicates its effective issuance date.
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.
GST rate for micro irrigation systems confirmed to include sprinklers and laterals, clarifying taxable scope.
Entry 195B classifies micro irrigation systems to include sprinklers and drip irrigation systems including laterals, so that sprinkler systems composed of nozzles, laterals and other components fall within the taxable scope and attract the prescribed GST rate; the circular invites implementation representations to the Chief Commissioner and indicates its effective issuance date.
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