https://www.taxtmi.com/caselaws?id=306151 Waterproof bamboo trellis supports coated with high-density polyethylene are classified under Tariff item 14011000 rather than Heading 8201. Heading 8201 covers agricultural implements that are base-metal hand tools of the enumerated kind, and its residual wording is construed in light of those specific entries. Agricultural use alone does not establish classification as an agricultural hand tool. Because the product's essential character is a weather-resistant bamboo support, it falls under the heading for bamboo and bamboo products and does not qualify for the exemption available to specified implements under Notification No. 2/2017-Central Tax (Rate). en-us Fri, 18 Jun 2021 00:00:00 +0530 Tue, 25 Mar 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306151 Waterproof bamboo trellis supports coated with high-density polyethylene are classified under Tariff item 14011000 rather than Heading 8201. Heading 8201 covers agricultural implements that are base-metal hand tools of the enumerated kind, and its residual wording is construed in light of those specific entries. Agricultural use alone does not establish classification as an agricultural hand tool. Because the product's essential character is a weather-resistant bamboo support, it falls under the heading for bamboo and bamboo products and does not qualify for the exemption available to specified implements under Notification No. 2/2017-Central Tax (Rate). Case-Laws GST Fri, 18 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306151