Case Law Details
In re Global Marketing (GST AAR Karnataka)
Introduction: Discover the recent ruling from the GST Authority for Advance Ruling (AAR) Karnataka, highlighting the exemption granted to Tree Pruners under the case of Global Marketing. This article provides a comprehensive analysis of the classification and the specific exemption criteria applied to Tree Pruners as agricultural implements.
1. Background of Global Marketing: Global Marketing, a Partnership firm, sought an advance ruling on the classification and GST exemption for their product, “Tree Pruners,” used in agricultural activities like harvesting crops and spraying pesticides.
2. Key Questions Raised: The applicant presented two key questions: the classification of Tree Pruners under HSN Code 82016000 and whether the supply of these agricultural hand tools to farmers is exempt from CGST/SGST/IGST.
3. Admissibility of the Application: The questions relate to the “Classification of goods or services” and “Determination of the liability to pay tax on goods or services.” These fall under Sections 97(2)(a) and (e) of the CGST Act 2017, making the application admissible.
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