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

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....M-8 Mumbai dated 31^st Dec. 2018 Trade Circular (GST) No. 49T of 2018. To, ....................... ....................... Subject: Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals Sir/ Gentlemen/ Madam, 1. Representations have been received in the Board seeking clarification as regards the scope and coverage of entry No. 195B of....

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....field that this entry would not cover "laterals of sprinklers" and "sprinklers irrigation system", while laterals of drip irrigations are covered by this entry. 4. Initially, with effect from 1.7.2017, all goods falling under HS 8424, namely, Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam o....

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...."trickle irrigation" is a system where water is distributed under low pressure through a piped network, in a pre-determined pattern, and applied as a small discharge to each plant or adjacent to it. The traditional drip irrigation using individual emitters, sub surfaces drip irrigation (SDI), micro-spray or micro-sprinkler irrigation, and mini bubbler irrigation all belong to the category of micro....