https://www.taxtmi.com/caselaws?id=367682 The case involved a dispute over the classification and taxability of goods related to sprinkler and drip irrigation systems. The ruling clarified that laterals of drip irrigation systems are subject to 12% GST under Entry No. 195B, while laterals of sprinklers are not covered under the same entry and will attract 18% GST. The decision was based on the specific definitions and components of both irrigation systems. en-us Sat, 18 Aug 2018 00:00:00 +0530 Mon, 03 Mar 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367682 The case involved a dispute over the classification and taxability of goods related to sprinkler and drip irrigation systems. The ruling clarified that laterals of drip irrigation systems are subject to 12% GST under Entry No. 195B, while laterals of sprinklers are not covered under the same entry and will attract 18% GST. The decision was based on the specific definitions and components of both irrigation systems. Case-Laws GST Sat, 18 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367682