Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mham, I.A.S. ------------------------------------------------------------------------------------------------------------- Circular No. 06/2019 GST CCTs Ref.in CCW/GST/74/2015 Dt.24.01.2019 Sub: Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals-reg. Representations have been received seeking clarification as regards the scope and cov....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines (other than fire extinguishers, whether or not charged), were placed under 18% slab. Subsequently, on the recommendation of the GST Council, the item namely, 'Nozzles for drip irrigation equipment or nozzles for sprinkler was placed under 12%....