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

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....terals-reg. Representations have been received seeking clarification as regards the scope and coverage of entry No. 195B of the Schedule II to notification No. 1/2017-State Tax (Rate), dated 30.06.207. The entry No. 195B was inserted vide notification No. 6/2018- State Tax (Rate), dated 25th January, 2018 and reads as below: S. No. Chapter Heading/ Sub-heading/Tariff Item Description of Goods ....

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....ncil, 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, drip irrigation system,....