2019 (10) TMI 567

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....ST Act 2017 & KGST Act 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a Proprietary concern and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: Classification of the goods manufactured by the dealer "Agriculture Tree Climbing Apparatus-Unipole Manually operated" - Principal raw material being Aluminium. 3. The applicant submitted the following facts relevant to their activity: 3.1 The applicant is engaged in manufacture of Aluminum Tree Climbing Apparatus such as Unipole Aluminum ladders and claims that the said....

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....t for the unskilled labour to climb and harvest such a crop. The Aluminium tree climbing apparatus / equipment is an implement consisting of an aluminium pole with grips to keep legs fixed near the tree and can used by unskilled labour also. 3.5 In view of the above, the applicant submits their interpretation of the law and claims that their apparatus/ equipment is operated manually by the human beings by using hands and legs and hence satisfies the tests to qualify as "Agricultural Implement manually operated or animal driven i.e. Hand Tools" and hence merits classification under heading 8201 of Customs Tariff Act 1975, attracting Nil rate of GST. PERSONAL HEARING / PROCEEDINGS HELD ON 31.12.2018. 4. Sri Ananthanarayan B, GSTP and....

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.... of the Hon'ble Supreme Court and Hon'ble High Court of Karnataka, mentioned at paras 3.2 and 3.3 supra. 5.6 In view of the above the issue before us to decide, so as to give the ruling to the question sought by the applicant, is whether the product of the applicant is an agricultural implement or not. Therefore we proceed to examine the issue so as to arrive at the appropriate classification of the said product of the applicant. 5.7 It is an admitted fact that the said product is made, predominantly, out of raw material "Aluminium" and hence the probable classifications would be either based on the usage or based on the raw material i.e. articles of aluminium. 5.4 Chapter 82 of the Customs Tariff covers "tools, implements, cutlery....

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....e case of M/s. U.P State Agro Industrial Corp. Ltd., v/s Kisan Upbhokta Parishad & Others (SC) = 2007 (12) TMI 450 - SUPREME COURT, stated that in common parlance implements are usually regarded as tools used by human beings with their hands (and sometimes with their legs), or driven by animal power. 5.8 In the instant case the goods in question "Agricultural Tree Climbing apparatus-Unipole Manually operated" is an agricultural implement and hence in common parlance it can be regarded as a tool, which is used by both hands and legs by human beings in agriculture specifically in relation to harvesting areca and pepper. Therefore the product in question merits classification as an "agricultural implement / tool used in agriculture" under T....