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
\nF.No.354\/408\/2018-TRU
\nGovernment of India
\nMinistry of Finance
\nDepartment of Revenue
\n(Tax Research Unit)
\n*****
\nNorth Block, New Delhi
\nDated, 31st December, 2018
\nTo,
\nPrincipal Chief Commissioners\/ Principal Directors General,
\nChief Commissioners\/ Directors General,
\nPrincipal Commissioners\/ Commissioners of GST and Central Tax (All),
\nMadam\/ Sir,
\nSubject: Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals-reg.
\nRepresentations have been received seeking clarification as regards the scope and <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals81\/55\/2018-GST Dated:- 31-12-2018 CGST – Circulars \/ OrdesGSTCircular 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, … Continue reading “Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15817","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15817","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15817"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15817\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15817"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15817"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15817"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
For full text:-Visit the Source <\/a><\/p>\n