GST on Agricultural manually hand operated Seed dressing, Coating & Treating drum

In re Adarsh Plant Protect Ltd (GST AAAR Gujarat) What is the HSN and applicable tax on ‘Agricultural manually hand operated Seed dressing, Coating and Treating drum’? The main issue to be decided here is the classification of the product viz. “Agricultural manually hand operated Seed dressing, Coating and Treating drum” and to decide applicable rate of GST on the same. From the explanatory notes to HSN 8436, which explains the scope of the entry, it is found that, other agricultural machinery includes Seed dusting machines consisting of a revolving drum in which the seeds are ...