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TMI Blog2019 (10) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... tion as an agricultural implement / tool used in agriculture under Tariff Heading 8201 9000. Further the Jurisdiction Assistant Commissioner, LGSTO-265, Puttur, Karnataka has also furnished a report vide their letter dated 27.11.2018 confirming the usage of the said product only in agriculture - In the instant case the product in question falls under manually operated agricultural implement and hence qualify to be a tool of a kind used in agriculture. Therefore the aforesaid exemption is squarely applicable to the instant case. Thus, Agriculture Tree Climbing Apparatus-Unipole Manually operated Aluminium ladder is covered under Tariff Heading 820 land is covered under Entry No. 137 of Notification No. 12/2017 - Central Tax (Rate) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, protecting and harvesting activities. 3.2 The applicant relying on the Honorable Supreme Court judgment in the case of M/s. U.P State Agro Industrial Corp. Ltd., v/s Kisan Upbhokta Parishad Others (SC) = 2007 (12) TMI 450 - SUPREME COURT , where in it is stated that implements arc usually regarded as tools used by human beings with their hands, legs or driven by animal power, claims that their equipment be treated as agricultural implements. 3.3 The applicant has also referred the judgment of the Hon ble High court of Karnataka in the case of M/s. Kollamogru Harihara C.A. Bank Ltd vs State of Karnataka, (STA 162/2013 Dt 02-03-2015) where in it has been held that the product Agricultural Tree Climbing apparatus-Unipo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. FINDINGS DISCUSSION: 5.1 We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by Sri. Ananthanarayan B, GSTP and authorised representative of the applicant during the personal hearing. We have also considered the issues involved, on which advance ruling is sought by the applicant, and relevant facts. 5.2 At the outset, we would like to state that the provisions of both the CGST Act and the KGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the KGST Act. 5.3 The Applicant is engag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hand Tools and Tariff Heading 8201 90 00 covers Other hand tools of a kind used in agriculture, horticulture or forestry 5.6 The goods in question is a ladder with hooks attached to it so that the same gets embedded in the ground and prevent it from sliding. It is made of a pole of aluminium with rungs of aluminium attached to it. The contention of the applicant is that since it has the hooks, it cannot be used for any general purpose but it can only be used by farmers for climbing areca trees, for spraying insecticides and for picking pepper from pepper vines (harvesting) climbing the supporting trees. Further the market for the said product is seasonal and confined to the months of June to December. Therefore it has usage only in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 27.11.2018 confirming the usage of the said product only in agriculture. 5.9 Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017 vide Entry No. 137 exempts the goods falling under Tariff Heading 8201, which reads as under: 137. 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. In the instant case the product in question falls under manually ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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