GST is exempt on supply of Tree Pruners: GST AAR Karnataka

In re Global Marketing (GST AAR Karnataka) Introduction: Discover the recent ruling from the GST Authority for Advance Ruling (AAR) Karnataka, highlighting the exemption granted to Tree Pruners under the case of Global Marketing. This article provides a comprehensive analysis of the classification and the specific exemption criteria applied to Tree Pruners as agricultural implements. 1. Background of Global Marketing: Global Marketing, a Partnership firm, sought an advance ruling on the classification and GST exemption for their product, “Tree Pruners,” used in agricultural activit...