GST rate clarification for sprinkler irrigation systems including lateral pipes applies under Uttar Pradesh SGST as well. Clarification on the GST rate applicable to sprinkler irrigation systems including lateral pipes was issued by reference to the Central Board of Indirect Taxes and Customs circular dated 31.12.2018. The Uttar Pradesh Commercial Tax department stated that the facts and position contained in that circular would also apply under the Uttar Pradesh SGST Act and Rules, and forwarded it for information, compliance, and administrative action.
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Provisions expressly mentioned in the judgment/order text.
GST rate clarification for sprinkler irrigation systems including lateral pipes applies under Uttar Pradesh SGST as well.
Clarification on the GST rate applicable to sprinkler irrigation systems including lateral pipes was issued by reference to the Central Board of Indirect Taxes and Customs circular dated 31.12.2018. The Uttar Pradesh Commercial Tax department stated that the facts and position contained in that circular would also apply under the Uttar Pradesh SGST Act and Rules, and forwarded it for information, compliance, and administrative action.
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