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

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.... Drip Irrigation System including laterals. Representations have been received seeking clarification as regards the scope and coverage of entry No. 195B of the Schedule II to notification No. 1125-F.T. [1/2017- State Tax (Rate)], dated 28.06.2017. The entry No. 195B was inserted vide notification No. 134-F.T. [6/2018- State Tax (Rate)], dated 25th January, 2018 and reads as below: S. No Chapter....

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....n 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, namely, sprinklers, ....