Classification of goods - Exemption from GST / IGST - agricultural implement or not - tree pruners - The...

Classification of goods - Exemption from GST / IGST - agricultural implement or not - tree pruners - The Authority for Advance Rulings (AAR), Karnataka, determined that tree pruners, classified under HSN Code 82016000, are agricultural implements manually operated and qualify for exemption under GST/IGST. This ruling follows the principle that tools used in agriculture, specifically for harvesting crops like areca, coconut, and pepper, which are operated manually, fall under the category of agricultural implements. .....

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