GST rate on micro irrigation clarified: sprinklers and drip irrigation including laterals attract reduced GST rate. Micro irrigation systems described as sprinklers and drip irrigation systems including laterals are taxable at the reduced GST rate recommended by the GST Council; the term 'sprinklers' in the relevant rate entry includes sprinkler irrigation systems and their components, so systems consisting of nozzles, laterals and other components attract the reduced GST rate.
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Provisions expressly mentioned in the judgment/order text.
GST rate on micro irrigation clarified: sprinklers and drip irrigation including laterals attract reduced GST rate.
Micro irrigation systems described as sprinklers and drip irrigation systems including laterals are taxable at the reduced GST rate recommended by the GST Council; the term "sprinklers" in the relevant rate entry includes sprinkler irrigation systems and their components, so systems consisting of nozzles, laterals and other components attract the reduced GST rate.
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