Chaff Cutter Blades (Agricultural Machine Part) Attract 18% GST: AAR Rajasthan

In re Neel Kamal Gera (GST AAR Rajasthan) In a recent ruling, the Goods and Services Tax Authority for Advance Ruling (AAR), Rajasthan, has clarified the HSN classification and applicable GST rate for blades used as spare parts in agricultural chaff cutter machines. The AAR held that these blades are classifiable under HSN Heading 8208 4000, attracting a Goods and Services Tax (GST) rate of 18%. The case involved M/s Neel Kamal Gera, a manufacturer of these blades, who sought an advance ruling on the correct classification. The applicant stated they were classifying the blades under HSN 820840...