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of <h1>Tripura Clarifies GST Rate for Sprinkler and Drip Irrigation Systems in Circular No. 26/2018-GST.</h1> The Government of Tripura, through the Office of the Chief Commissioner of State Tax, issued Circular No. 26/2018-GST to clarify the GST tax rate applicable to Sprinkler and Drip Irrigation Systems, including laterals. This directive, dated December 31, 2018, mandates uniform implementation of the provisions as outlined in Circular No. 81/55/2018-GST by the Department of Revenue, Tax Research Unit. The circular aims to ensure consistent application of the Tripura State Goods and Services Tax Act, 2017, across all relevant state tax authorities.
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