Classification of goods - Agriculture Tree Climbing ...
Agriculture Tree Climbing Apparatus-Unipole classified as manually operated implement, qualifies for tax exemption under agricultural tools.
October 16, 2019
Case Laws GST AAR
Classification of goods - Agriculture Tree Climbing Apparatus-Unipole Manually operated - the product in question falls under manually operated agricultural implement and hence qualify to be a tool of a kind used in agriculture - Benefit of exemption available.
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