GST rate on micro irrigation: sprinklers and drip irrigation including laterals attract the Council recommended preferential rate under tariff entry. The tariff entry covers sprinklers and drip irrigation system including laterals, so sprinkler irrigation systems comprising nozzles, laterals and other components are subject to the GST rate recommended by the GST Council for micro irrigation. The circular confirms reclassification from an earlier higher slab to the Council recommended rate for micro irrigation items and systems.
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 on micro irrigation: sprinklers and drip irrigation including laterals attract the Council recommended preferential rate under tariff entry.
The tariff entry covers sprinklers and drip irrigation system including laterals, so sprinkler irrigation systems comprising nozzles, laterals and other components are subject to the GST rate recommended by the GST Council for micro irrigation. The circular confirms reclassification from an earlier higher slab to the Council recommended rate for micro irrigation items and systems.
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