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

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....Assistant Commissioners of Taxes (All)/Superintendent of Taxes (All)/ Inspector of Taxes (All) Madam/ Sir, Subject: Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals-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 ....

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....ing 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 22.09.2017). Upon revisiting the issue of GST rate on micro irri....