Home Case Index All Cases GST GST + AAR GST - 2019 (10) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 567 - AAR - GSTClassification of goods - rate of tax - agricultural implement or not or not - Agriculture Tree Climbing Apparatus-Unipole Manually operated - Exemption under Entry No. 137 of N/N. 12/2017 - Central Tax (Rate) dated 28.06.2017 - HELD THAT:- 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 Tariff Heading 8201 9000. Further the Jurisdiction Assistant Commissioner, LGSTO-265, Puttur, Karnataka has also furnished a report vide their letter dated 27.11.2018 confirming the usage of the said product only in agriculture - In the instant case the product in question falls under manually operated agricultural implement and hence qualify to be a tool of a kind used in agriculture. Therefore the aforesaid exemption is squarely applicable to the instant case. Thus, “Agriculture Tree Climbing Apparatus-Unipole Manually operated Aluminium ladder” is covered under Tariff Heading 820 land is covered under Entry No. 137 of Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017 and hence is exempted.
|