Home Case Index All Cases GST GST + AAR GST - 2024 (2) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 169 - AAR - GSTClassification of goods - Exemption from GST / IGST - agricultural implement or not - tree pruners covered by HSN Code 82016000 or not - goods relates to Agricultural implements manually operated or animal driven i.e. hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes, axes, bill hooks and similar hewing tools; secateurs and “pruners of any kind”; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry other than Ghamella or not. HELD THAT:- 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. Hon’ble Supreme Court in the case of U.P. STATE AGRO INDUSTRIAL CORPORATION LTD VERSUS KISAN UPBHOKTA PARISHAD & ORS [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' - In the instant case, the goods in question “Tree Pruners” is an agricultural implement and hence in common parlance it can be regarded as a tool, which is used by both hands by human beings in agriculture specifically in relation to harvesting areca, coconut and pepper. Therefore, the product in question merits classification as an “agricultural implement / tool used in agriculture” under Tariff Heading 8201 6000. In the instant case the product in question i.e, tree pruner is a manually operated agricultural implement and hence qualify to be a tool of a kind used in agriculture. Furthermore, 'pruners of any kind' finds specific mention in the description of entry at Sl.no. 137 and therefore the aforesaid exemption is squarely applicable to the instant case.
|