Agricultural Hand Tools – Classification & Exemption (AAR Withdrawal)

In re PKS Centre for Learning (GST AAR Karnataka) PKS Centre for Learning, a proprietorship concern, specializes in the supply of agricultural hand tools such as tree pruners. They sought clarification on the classification, import implications, IGST exemption for imported tools, and GST exemption for tool supply to farmers. However, the applicant later withdrew their AAR application. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA 1. M/s. P.K.S Centre for Learning, No.1010, 1St Floor, 26th Main, 4th T Block, Jayanagar, Bengaluru-560030 (hereinafter referred to as The applica...