Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals
81/55/2018-GST Dated:- 31-12-2018 CGST – Circulars / Ordes
GST
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; 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 22.09.2017). 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. Ac
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =