Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals

Representations have been received seeking clarification as regards the scope and coverage of entry No. 195B of the Schedule II to notification No. 1/2017- Central Tax (Rate), dated 28.06.207. The entry No. 195B was inserted vide notification No. 6/2018- Central Tax (Rate), dated 25th January, 2018 and reads as below: S.No Chapter Heading/ Sub- heading/Tariff Item Description of Goods CGST Rate 19…