Agriculture hand opreted chaff cutter, Goods and Services Tax - GST

[Kailash Saini]

Plz confirm that the Agriculture Implements hand drive Chaff Cutter is GST free or not ?

Posts / Replies

[Ganeshan Kalyani]

Chapter 8201 "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." Is exempt under GST.

The item mentioned by you may fall under this entry and accordingly the tax is exempt.