GST rate for micro irrigation covers sprinklers and drip irrigation systems including laterals under the notified classification. The term sprinklers in the Schedule II entry includes sprinkler irrigation systems; accordingly, sprinkler systems consisting of nozzles, laterals and other components fall within the notified classification for micro irrigation and attract the recommended GST rate. Micro irrigation encompasses drip emitters, subsurface drip, micro-spray and micro-sprinkler methods.
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 covers sprinklers and drip irrigation systems including laterals under the notified classification.
The term sprinklers in the Schedule II entry includes sprinkler irrigation systems; accordingly, sprinkler systems consisting of nozzles, laterals and other components fall within the notified classification for micro irrigation and attract the recommended GST rate. Micro irrigation encompasses drip emitters, subsurface drip, micro-spray and micro-sprinkler methods.
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