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of <h1>GST Rate for Sprinkler and Drip Irrigation Systems Set at 12% Under Entry No. 195B in Schedule II.</h1> The circular clarifies the GST tax rate for sprinkler and drip irrigation systems, including laterals, under entry No. 195B of Schedule II to notification No. 1/2017-Central Tax (Rate). Initially, goods under HS 8424 were taxed at 18%, but the GST Council later recommended a 12% rate for micro irrigation systems, including sprinklers and drip irrigation systems with laterals. The term 'sprinklers' in entry 195B includes the entire sprinkler irrigation system, which attracts a 12% GST rate. Any implementation difficulties should be reported to the State Tax Office in Chhattisgarh.
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