Case Law Details
In re S.R.K Ladders (GST AAR Karnataka)
What is the Classification of the goods manufactured by the dealer ‘Agriculture Tree Climbing Apparatus-Unipole Manually operated’- Principal raw material being Aluminium.
In the instant case the goods in question “Agricultural Tree Climbing apparatus-Unipole Manually operated” is an agricultural implement and hence in common parlance it can be regarded as a tool, which is used by both hands and legs by human beings in agriculture specifically in relation to harvesting areca and pepper. Therefore the product in question merits classification as an “agricultural implement / tool used in agriculture” under Tariff Heading 8201 9000. Further the Jurisdiction Assistant Commissioner, LGSTO-265, Puttur, Karnataka has also furnished a report vide their letter dated 27.11.2018 confirming the usage of the said product only in agriculture.
Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 vide Entry No.137 exempts the goods falling under Tariff Heading 8201, which reads as under:
