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TMI Blog2024 (2) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... th Rule 104 of CGST Rules 2017 and KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a Partnership firm, registered under the provision of Central Goods and Services Tax Act, 2017, as well as Karnataka Goods and Services Tax Act, 2017 (herein after referred to as the CGST Act and KGST / SGST Act respectively). The applicant is engaged in the business activity of buying and selling of products called "Tree Pruners". The product essentially consists of a pole which can be extendable in length and fitted with a knife, which is used in agricultural activities such as harvesting the crops of areca, pepper and coconut and also in spraying pesticide. 3. The applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be either based on the usage or based on the raw material i.e., articles of aluminium. Tree pruner is pole with manual extension and it is made up of aluminium. The contention of the applicant is that since it has the knife, it cannot be used for any general purpose, but it can be used by farmers for harvesting the crops of areca, pepper and coconut and used in spraying pesticide. 5.3 The applicant also states that the market for the said product is seasonal and these "Tree Pruners" are extensively used by the agriculturists situated in Shivamogga, Tumkur, Davanagere etc., to pluck arecanut and coconut from respective trees. Therefore, it has usage only in relation to agriculture and hence is an agricultural implement. The product is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - Unipole Manually operated" is an Agricultural implement. The same points is upheld by Hon'ble Apex court in the case of Spencer (Asia) Ltd., Vs State of Haryana (42 STC page 433) wherein it is held that the product is a kind of commonly used agricultural implement, regarded in common parlance according to the sense of agriculturist, ordinary traders and merchants as agricultural implements. 5.8 The applicant has submitted that for plucking of crops like arecanut and pepper, coconut skilled labour is required to clim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication for advance ruling. We have also considered the issues involved on which advance ruling is sought by the applicant and the relevant facts along with the arguments made by the authorized representative and also their submissions made during the time of hearing. 9. The applicant states that they are engaged in the supply of a product called "Tree Pruners" which is used in agricultural activities such as harvesting the crops of areca, pepper and coconut and also in spraying pesticide. The applicant seeks advance ruling on whether the tree pruners covered by HSN Code 82016000 relates to Agricultural implements and rate of tax on the supply of the same. 10. The applicant states that the said product, Tree pruner, is a pole with manual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by farmers for harvesting the crops of areca, pepper and coconut and used in spraying pesticide. The said product is seasonal and these "Tree Pruners" are extensively used by the agriculturists situated in Shivamogga, Tumkur, Davanagere etc. to pluck arecanut and coconut from respective trees. Therefore, it has usage only in relation to agriculture and hence is an agricultural implement. 13. Hon'ble Supreme Court in the case of M/s U.P State Agro Industrial Corp. Ltd., V/s Kisan Upbhokta Parishad & Others (SC), stated that 'in common parlance implements are usually regarded as tools used by human beings with their hands (and sometimes with their legs), or driven by animal power'. 13.1. In the instant case, the goods in question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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