GST on Handicraft Wooden Handle: AAR allows Application withdrawal

In re Dev Agro Tools Pvt Ltd (GST AAR Karnataka) In a recent application to the Authority for Advance Ruling (AAR) Karnataka, Dev Agro Tools Pvt Ltd sought clarity on the GST exemption status of wooden handles manufactured by handicraft industries in Channapatna, Karnataka. The query pertained to whether these handles, used in their sickle production, qualify for GST exemption. Dev Agro Tools Pvt Ltd, manufacturers of sickles classified under HSN Code 8201, emphasized that their product is exempt from GST. They sourced wooden handles, crucial components of their sickles, from Channapatna where...