https://www.taxtmi.com/highlights?id=74614 Classification of goods - Exemption from GST / IGST - agricultural implement or not - tree pruners - The Authority for Advance Rulings (AAR), Karnataka, determined that tree pruners, classified under HSN Code 82016000, are agricultural implements manually operated and qualify for exemption under GST/IGST. This ruling follows the principle that tools used in agriculture, specifically for harvesting crops like areca, coconut, and pepper, which are operated manually, fall under the category of agricultural implements. en-us Sat, 03 Feb 2024 08:26:44 +0530 Sat, 03 Feb 2024 08:26:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74614 Classification of goods - Exemption from GST / IGST - agricultural implement or not - tree pruners - The Authority for Advance Rulings (AAR), Karnataka, determined that tree pruners, classified under HSN Code 82016000, are agricultural implements manually operated and qualify for exemption under GST/IGST. This ruling follows the principle that tools used in agriculture, specifically for harvesting crops like areca, coconut, and pepper, which are operated manually, fall under the category of agricultural implements. Highlights GST Sat, 03 Feb 2024 08:26:44 +0530 https://www.taxtmi.com/highlights?id=74614