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of <h1>Rajasthan Clarifies 12% GST Rate for Sprinkler and Drip Irrigation Systems Under Entry No. 195B.</h1> The Government of Rajasthan issued a circular clarifying the GST tax rate for sprinkler and drip irrigation systems, including laterals. Entry No. 195B in the relevant notification specifies that these systems are subject to a 12% GST rate, as recommended by the GST Council. Initially, such goods fell under an 18% GST slab, but the rate was revised to 12% for micro irrigation systems, including sprinklers and drip irrigation systems. The circular confirms that the term 'sprinklers' encompasses the entire sprinkler irrigation system, which includes nozzles, laterals, and other components, thereby attracting the 12% GST rate.
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