GST Council Recommends 12 % GST on All type of Sprinklers

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The GST ( Goods and Services Tax ) council has recommended 12% GST on all type of sprinklers. The Finance Minister Nirmala Sitaraman presided over the 53rd meeting of the GST Council today (22nd June 2024) at New Delhi with Revenue Secretary and CBIC Chairman.

The council recommended clarifying that all types of sprinklers including fire water sprinklers will attract 12% GST and to regularise the past practice on ‘as is where is’ basis in view of genuine interpretational issues.       

Sprinklers are devices used for irrigation purposes, typically in agriculture, gardens, and landscaping. They can vary from small residential garden sprinklers to large-scale agricultural irrigation systems.

The GST rates applicable to sprinklers depend on their classification and usage. As of the last update: Agricultural Sprinklers which are typically categorized under irrigation equipment and fall under GST rates applicable to agricultural machinery or equipment. Agricultural machinery and equipment generally attract a GST rate of 12% in India. GST is levied on the transaction value of the sprinklers, including any additional charges like installation fees, if applicable.

Fire sprinklers which are crucial components of fire protection systems in buildings, designed to automatically discharge water or other extinguishing agents when a fire is detected.

Fire sprinklers are generally classified under fire protection equipment or parts thereof. As per GST regulations in India, fire protection equipment, including fire sprinklers, typically falls under the GST rate applicable to parts and accessories of goods, which is 18%.

Earlier the HS Code 741220 which including Copper alloy tube or pipe fittings “e.g., couplings, elbows, sleeves” ,Products including Fire Sprinkler are having 18% GST. And HS Code 74122019 0THR TUBE OR PIPE FTNGS OF BRASS ,Products include: Brass Pipe Fittings, Brass Bush, Brass Elbow, Brass Items, Brass Metal, Fire Sprinkler attracted 18% GST.

The normal “Sprinklers” which covers  sprinkler irrigation system consisting of nozzles, lateral and other components would attract a 12% GST rate.

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