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GST - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

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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