GST exemption for agricultural implements covers manually operated and animal driven hand tools, excluding items like ghamella. Exemption from GST applies to agricultural implements that are manually operated or animal driven, covering 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 other tools used in agriculture, horticulture or forestry, with an express exclusion for ghamella and an amendment to the wording effected by notification.