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

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....er and Drip Irrigation System including laterals-reg. No. CT/GST-15/2017/286. - Representations have been received seeking clarification as regards the scope and coverage of entry No. 195B of the Schedule Il to Notification No. 1/2017-(Rate) [FTX.56/2017/14 dated 29-06-2017]. The entry No. 195B was inserted vide Notification No. 6/2018-(Rate) [FTX.56/2017/Pt-111/76 dated 21-02-2018] and reads as ....

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....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% GST slab (Entry No. '195A' with effect from 22-09-2017). Upon revisiting the issue of GST rate on micro irrigation including drip irrigation system, including laterals the GST Council recommended 12% GST rate on micro irrigation system,....