GST rate for micro irrigation clarified: sprinklers and drip systems including laterals are covered under the reduced rate. The circular clarifies that the Schedule II entry for sprinklers and drip irrigation including laterals covers sprinkler irrigation systems and their components (nozzles, laterals, etc.), placing micro irrigation methods within the reduced GST classification recommended by the GST Council and requiring consistent treatment in the field; implementation issues are to be reported to the Commissioner.
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Provisions expressly mentioned in the judgment/order text.
GST rate for micro irrigation clarified: sprinklers and drip systems including laterals are covered under the reduced rate.
The circular clarifies that the Schedule II entry for sprinklers and drip irrigation including laterals covers sprinkler irrigation systems and their components (nozzles, laterals, etc.), placing micro irrigation methods within the reduced GST classification recommended by the GST Council and requiring consistent treatment in the field; implementation issues are to be reported to the Commissioner.
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