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

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....cation 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. 38/1/2017-Fin(R&C)(1/2017-Rate) dated 30/06/2017, published in the Extraordinary Official Gazette no. 3, Series I no. 13 dated 30/06/2017. The entry No. 195B wa....

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....ders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines (other than fire extinguishers, 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 22.0....