HSN Classification of Blades for Chaff Cutters: Chapter Heading 8208 4000 with 18% GST: AAR

In re Allied Castalloys India Private Limited (GST AAR Rajasthan) Allied Castalloys India Private Limited, a manufacturer of “Blades” used as spare parts in agricultural Chaff Cutter machines for cutting animal feed, sought an advance ruling on the appropriate HSN classification for these goods. The applicant was currently classifying these blades under HSN heading 8208 40 00 (knives and cutting blades for machines) with an 18% GST rate. They requested a ruling to classify them under HSN heading 8436 10 00 or 8436 80 90 (agricultural machinery for preparing animal feeding stuffs), ...