https://www.taxtmi.com/caselaws?id=387083 A manually operated aluminium tree-climbing apparatus designed with hooks for use in areca and pepper cultivation is treated as an agricultural implement because its design and actual use are specific to agricultural activity rather than general-purpose use. On that basis, the product falls under Tariff Heading 8201 and qualifies for exemption under Entry No. 137 of Notification No. 12/2017-Central Tax (Rate) for manually operated agricultural implements. en-us Thu, 12 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387083 A manually operated aluminium tree-climbing apparatus designed with hooks for use in areca and pepper cultivation is treated as an agricultural implement because its design and actual use are specific to agricultural activity rather than general-purpose use. On that basis, the product falls under Tariff Heading 8201 and qualifies for exemption under Entry No. 137 of Notification No. 12/2017-Central Tax (Rate) for manually operated agricultural implements. Case-Laws GST Thu, 12 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387083