Goods and Services Tax – 81/55/2018-GST – Dated:- 31-12-2018 – Circular No. 81/55/2018-GST F.No.354/408/2018-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi Dated, 31st December, 2018 To, Principal Chief Commissioners/ Principal Directors General, Chief Commissioners/ Directors General, Principal Commissioners/ Commissioners of GST and Central Tax (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- Central Tax (Rate), dated 28.06.207. The entry
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s; 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 22.09.2017). 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, including laterals. Accordingly, the said entry 195B was inserted in the notification No. 1/2017- Central Tax (Rate). 3.1 The micro irrigation, sometimes call
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =