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Drip irrigation system laterals taxed at 12% GST, while sprinkler laterals face 18% GST.

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Full Text of the Document

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....Classification of goods/services/both - rate of tax - coverage of various items used in the sprinklers and drip irrigation systems sold individually as well as part of a complete system - Laterals of drip irrigation system will attract GST 12% (CGST 6% + SGST 6%) - Laterals of sprinklers will attract GST at 18% (CGST 9% + SGST 9%).....

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