CIRCULAR NO-155/2021-CBIC-190354/36/2021-TRU Section-CBEC-Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System

Circular No. 155/11/2021-GST

CBIC-190354/36/2021-TRU Section-CBEC
Government of India
Ministry of Finance
(Department of Revenue)

North Block, New Delhi,Dated the 17th June, 2021

To,

Principal Chief Commissioners/ Principal Directors General,
Chief Commissioners/ Directors General,
Principal Commissioners/ Commissioners of GST and Central Tax (AII),

Madam/Sir,

Subject: Clarification regarding GST rate on laterals/parts of Sprinklers or Drip
Irrigation System–regarding.

Representations have been received seeking clarification regarding GST rate
on parts of Sprinklers or Drip Irrigation System, when they are supplied separately ( i.e. not along with entire sprinklers or drip irrigation system). This issue was examined in the 43rd meeting of GST Council held on the 28th May, 2021.

2. The GST rate on Sprinklers or Drip Irrigation System along with their
laterals/parts are governed by S.No. ‘195B’ under Schedule II of notification No. 1/2017-Central Tax (Rate), dated 28th June, 2017 which has been inserted vide notification No. 6/2018- Central Tax (Rate), dated 25th January, 2018 and reads as below:

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IN PDF:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular_Refund_155.pdf

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