Classification of goods - Exemption from GST / IGST - ...
GST
February 3, 2024
Classification of goods - Exemption from GST / IGST - agricultural implement or not - tree pruners - The Authority for Advance Rulings (AAR), Karnataka, determined that tree pruners, classified under HSN Code 82016000, are agricultural implements manually operated and qualify for exemption under GST/IGST. This ruling follows the principle that tools used in agriculture, specifically for harvesting crops like areca, coconut, and pepper, which are operated manually, fall under the category of agricultural implements.
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