classification b/w exempted, nil rated

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ankit

ankit (Querist)
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14 October 2017 Is 8201 hsn category goods treated as exempted goods or nil rated, as i have treated it as exempted

RAJA P M

RAJA P M (Expert)
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14 October 2017 You ll be treat as NIl rate

Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. 8201 NIL 82011000, 82013000, 82014000, 82015000, 82016000, 82019000

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