https://www.taxtmi.com/circulars?id=60628 The schedule entry classifies sprinklers and drip irrigation systems including laterals as taxable goods under the HS heading for mechanical spraying appliances, recording the State GST component as 6%; the Circular clarifies that sprinkler systems comprising nozzles, laterals and related components fall within this entry and directs field officers and taxpayers to apply the reduced rate treatment recommended for micro irrigation. en-us Mon, 31 Dec 2018 00:00:00 +0530 Tue, 30 Apr 2019 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60628 The schedule entry classifies sprinklers and drip irrigation systems including laterals as taxable goods under the HS heading for mechanical spraying appliances, recording the State GST component as 6%; the Circular clarifies that sprinkler systems comprising nozzles, laterals and related components fall within this entry and directs field officers and taxpayers to apply the reduced rate treatment recommended for micro irrigation. Circulars GST - States Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60628