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    <title>Regarding clarification on GST rate applicable on sprinkler irrigation system including lateral pipes.</title>
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    <description>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.</description>
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      <title>Regarding clarification on GST rate applicable on sprinkler irrigation system including lateral pipes.</title>
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      <description>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.</description>
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