GST exemption for agricultural implements clarifies covered hand tools and the scope of tax relief under notification. A GST exemption covers specified manually operated or animal driven agricultural implements, listing hand tools such as spades, shovels, mattocks, picks, hoes, forks, rakes, axes, bill hooks, secateurs, pruners, scythes, sickles, hay knives, hedge shears, timber wedges and similar tools used in agriculture, horticulture or forestry, with an explicit exclusion of ghamella, under Notification No. 10/2025 Integrated Tax (Rate).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for agricultural implements clarifies covered hand tools and the scope of tax relief under notification.
A GST exemption covers specified manually operated or animal driven agricultural implements, listing hand tools such as spades, shovels, mattocks, picks, hoes, forks, rakes, axes, bill hooks, secateurs, pruners, scythes, sickles, hay knives, hedge shears, timber wedges and similar tools used in agriculture, horticulture or forestry, with an explicit exclusion of ghamella, under Notification No. 10/2025 Integrated Tax (Rate).
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