Agriculture hand opreted chaff cutter

[Kailash Saini]

Plz confirm that the Agriculture Implements hand drive Chaff Cutter is GST free or not ?

[Ganeshan Kalyani]

Chapter 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." Is exempt under GST.

The item mentioned by you may fall under this entry and accordingly the tax is exempt.

AI Summary

Manual agricultural implements exemption may apply to hand-operated chaff cutters, removing GST liability for such tools. Classification as a manually operated agricultural implement determines GST treatment: the GST entry exempting manual agricultural implements (hand tools used in agriculture, horticulture or forestry) may encompass a hand driven chaff cutter, and if so the chaff cutter will be exempt from GST.