GST rate of Micro Irrigation are now 18% . But befour GST most of States had applied only VAT 5% or 0%. There is no Exice duty on It due to this is used for only Agri product. Most of State like Rajastan had 0% VAT for Micro Irrigation.
Now all Micro Irrigation Maufacturer are using 18% GST. Hence the rates of Micro Irrigation are increased by directaly 12% to 18%.
Manufacturer are using HSN Code 8424
Mr. F M. Statement that GST rates are near to old Tax rates i.e. VAT+Exice. Therefore rate should be 0% or 5% for Micro irrigation. Can you say exact rate for M I ? i.e. for Drip & Sprinkler Irrigation.