Initially w.e.f. 01.07.2018 mechanical appliances (whether or not home operated) for projecting, dispersing or spraying the liquid or powder spray guns and similar appliances stem or sand blasting machines and similar jet projecting machines (other than fire extinguishers, whether or not charged), vide HSN 8424 were placed under 18% slab. Subsequently from 22.09.2017 “Nozzles for drip irrigation equipment or nozzles for sprinklers “was placed under 12% GST slab. Later on, micro irrigation including drip irrigation system, including laterals were recommended for 12% GST rate on “micro irrigation” system namely sprinklers, drip irrigation system including lateral.
What is Micro irrigation?
Micro irrigation sometimes called localized irrigation, low volume irrigation or trickle irrigation is a system where water is distributed under low pressure through piped network in a predetermined pattern and applied as a small discharge to each plant or adjacent to it. The traditional drip irrigation using individual emitter sub-surfaces drip irrigation SDI micro-spray or micro sprinkler irrigation and mini bubbler irrigation all belong to the category of micro irrigation method
The sprinkler in the entry 195B includes sprinkler irrigation system which is liable to GST at rate of 12%.