AAR ruled that metal cutting blades for chaff cutters shall be ...

Metal Cutting Blades for Chaff Cutters Classified Under Chapter 8208, Attracting 18% GST Based on Specific Heading Rule

May 15, 2025

Case Laws GST AAR

AAR ruled that metal cutting blades for chaff cutters shall be classified under Chapter Heading 8208 40 00, attracting 18% GST. Applying Rule 1 of Interpretative Rules, the specific heading for cutting blades for agricultural machines takes precedence over general machinery headings. Note 1(k) of Section XVI excludes articles of Chapter 82, rendering Note 2 to Section XVI inapplicable. The classification is based on the specific nature of the blades as cutting implements for agricultural machinery, thereby mandating classification under the more precise Chapter 82 heading rather than the broader machinery classification.

View Source

← Previous Next →

AAR ruled that metal cutting blades for chaff cutters shall be ...

Metal Cutting Blades for Chaff Cutters Classified Under Chapter 8208, Attracting 18% GST Based on Specific Heading Rule

May 15, 2025

Case Laws GST AAR

You may also like:

The CBIC clarified: Extruded/expanded savoury snacks under HS 1905 90 30 attract 12% GST prospectively from 10.10.2024, earlier 18% payable. Roof Mounted Package Unit...

This circular clarifies GST rates and classification for certain goods based on recommendations of the GST Council's 54th meeting. Key points: Extruded/expanded savoury...

GST Rates - HSN Code - Khari and hard butters fall under heading 1905 and attract 18% GST

GST Rates - HSN Code - Filters or Water Purifiers fall under heading 8421 and attract 18% GST.

GST Rates - HSN Code - Kulfi is classifiable under heading 2105 and attracts 18% GST.

GST Rates - HSN Code - Structures of iron or steel fall under heading 7308 and structures of aluminium fall under heading 7610 and attract 18% GST. - Solar Panel...

The West Bengal Directorate of Commercial Taxes has issued clarifications on GST rates and classifications based on the 55th GST Council meeting. Key determinations...

The Goa Commissioner of State Taxes has adopted Circular No. 247/04/2025-GST from the Tax Research Unit, Ministry of Finance, for uniform implementation under the Goa...

The GST clarification on various several taxation issues. Key points include: (1) pepper of genus Piper attracts 5% GST under HS 0904, with agriculturists supplying...

The SC clarified that affiliation services provided by universities to colleges are taxable at 18% GST rate. Affiliation services by educational boards/councils to...

Classification dispute regarding Geo Membrane manufactured by petitioner - whether to be classified under Chapter 59 or Chapter 39 of Tariff. Court relied on Coordinate...

The CCST issued a comprehensive circular clarifying multiple GST-related matters based on the 55th GST Council meeting recommendations. Key clarifications include: (1)...

The CBIC circular, adopted by Maharashtra State Tax, clarifies several GST classification issues. Pepper of genus Piper attracts 5% GST, with agriculturists exempt from...

CBEC issued comprehensive GST rate clarifications following GST Council's 55th meeting recommendations. Pepper of genus Piper attracts 5% GST, with exemption for...

Classification of goods - HSN Code - rate of GST - Old Watches - Wrist watches, pocket-watches and other watches, including stopwatches, with case of precious metal or...

Quick Updates: