Drip irrigation system laterals taxed at 12% GST, while sprinkler laterals face 18% GST.
Case-Laws
GST
Classification of goods\/services\/both – rate of tax – coverage of various items used in the sprinklers and drip irrigation systems sold individually as well as part of a complete system – Laterals of drip irrigation system will attract GST 12% (CGST 6% + SGST 6%) – Laterals of sprinklers will attract GST at 18% (CGST 9% + SGST 9%).
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