GST on irrigation nozzles now attracts a reduced rate under notification, applying to drip and sprinkler nozzles from notified date. Goods and Services Tax at a reduced rate is prescribed for nozzles for drip irrigation equipment and nozzles for sprinklers under Schedule I, effective from the date specified in Notification No. 9/2025-Integrated Tax (Rate), which designates these goods as subject to the reduced GST rate and adjusts their tax classification accordingly.
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Provisions expressly mentioned in the judgment/order text.
GST on irrigation nozzles now attracts a reduced rate under notification, applying to drip and sprinkler nozzles from notified date.
Goods and Services Tax at a reduced rate is prescribed for nozzles for drip irrigation equipment and nozzles for sprinklers under Schedule I, effective from the date specified in Notification No. 9/2025-Integrated Tax (Rate), which designates these goods as subject to the reduced GST rate and adjusts their tax classification accordingly.
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