https://www.taxtmi.com/caselaws?id=411204 A manually operated seed dressing, coating and treating drum was classified under HSN 8436 as agricultural machinery, not under HSN 8201 as a hand tool, because its function matched the HSN notes for seed dusting machines with a revolving drum used to coat seeds before sowing. The heading for hand tools did not apply merely because the equipment was manually operated. As the product fell under tariff item 84368090, it attracted GST at 12% under the corresponding rate notification entry. en-us Fri, 09 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411204 A manually operated seed dressing, coating and treating drum was classified under HSN 8436 as agricultural machinery, not under HSN 8201 as a hand tool, because its function matched the HSN notes for seed dusting machines with a revolving drum used to coat seeds before sowing. The heading for hand tools did not apply merely because the equipment was manually operated. As the product fell under tariff item 84368090, it attracted GST at 12% under the corresponding rate notification entry. Case-Laws GST Fri, 09 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411204