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

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....ect: Clarification regarding GST tax rate for Sprinkler and 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)],....

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....tinguishers, 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% 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 ....