https://www.taxtmi.com/caselaws?id=449018 Tree pruners under HSN 82016000 were treated as agricultural implements because, in commercial and functional terms, they are manually operated pole tools with a knife used for harvesting areca, coconut and pepper and for related agricultural work. Applying the common parlance test, the AAR held that they fall within Tariff Heading 8201 and squarely within the exemption entry for agricultural implements manually operated or animal driven, including pruners of any kind. Their supply was therefore exempt under the relevant GST notification. en-us Mon, 29 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449018 Tree pruners under HSN 82016000 were treated as agricultural implements because, in commercial and functional terms, they are manually operated pole tools with a knife used for harvesting areca, coconut and pepper and for related agricultural work. Applying the common parlance test, the AAR held that they fall within Tariff Heading 8201 and squarely within the exemption entry for agricultural implements manually operated or animal driven, including pruners of any kind. Their supply was therefore exempt under the relevant GST notification. Case-Laws GST Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449018