Agriculture Mechanical Sprayer classifiable under CTH 8424 of GST

In re M/s. Ravi Masand (GST AAR Madhya Pradesh) The product Agriculture Mechanical Sprayer will merit classification under Chapter Tariff Head (CTH) 8424 of the GST Tariff and with effect from 25.01.2018, the said product would attract GST @12% in terms of Sr.No.195B of Schedule-II to Notification No.01/2017-CT(R) as amended vide Notification No.06/2018-CT(R) dtd. 25.012.018 and concurrent notifications issued by the State Tax authorities. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,MADHYA PRADESH 1. The present application has been filed uis 97 of the Central Goods & Services Tax Ac...