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of <h1>5% GST on specified agricultural irrigation equipment (Schedule I) effective 22 September 2025 under tax notification of 17 September 2025</h1> With effect from 22 September 2025, a 5% GST rate applies to specified agricultural irrigation equipment listed in Schedule I, namely sprinklers, drip irrigation systems including laterals, and mechanical sprayers. This rate change is instituted by the governing tax notification issued on 17 September 2025 and takes effect as noted; the Schedule entry and accompanying note direct users to that notification for authoritative details and implementation guidance.
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