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    <title>Agriculture hand opreted chaff cutter</title>
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    <description>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.</description>
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      <description>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.</description>
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