GST rate on sprinklers and drip irrigation systems clarified, addressing separate parts and scope of mechanical sprayers. GST at 12% applies under Schedule 2 to sprinklers, drip irrigation systems including laterals, and mechanical sprayers; clarificatory circulars have addressed the scope and rate application, including whether existing entries cover fire water sprinklers, tax treatment of separately supplied parts, and the scope of mechanical sprayers.
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Provisions expressly mentioned in the judgment/order text.
GST rate on sprinklers and drip irrigation systems clarified, addressing separate parts and scope of mechanical sprayers.
GST at 12% applies under Schedule 2 to sprinklers, drip irrigation systems including laterals, and mechanical sprayers; clarificatory circulars have addressed the scope and rate application, including whether existing entries cover fire water sprinklers, tax treatment of separately supplied parts, and the scope of mechanical sprayers.
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