https://www.taxtmi.com/circulars?id=60843 Entry 195B classifies micro irrigation systems to include sprinklers and drip irrigation systems including laterals, so that sprinkler systems composed of nozzles, laterals and other components fall within the taxable scope and attract the prescribed GST rate; the circular invites implementation representations to the Chief Commissioner and indicates its effective issuance date. en-us Tue, 01 Jan 2019 00:00:00 +0530 Wed, 08 May 2019 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60843 Entry 195B classifies micro irrigation systems to include sprinklers and drip irrigation systems including laterals, so that sprinkler systems composed of nozzles, laterals and other components fall within the taxable scope and attract the prescribed GST rate; the circular invites implementation representations to the Chief Commissioner and indicates its effective issuance date. Circulars GST - States Tue, 01 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60843