Vat/duty on equipment for use in agricultural setup

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We have a poly-house (greenhouse like structure made of polythene) for cultivating vegetables and one of the requirements is to use some fans for circulating air within the poly-house. However, the fan for use is available with an industrial fan provider and is charging a VAT of 15% and an excise duty of 12.36%. Considering that we want to use it to cool the poly-house used for vegetable production, does it make the fan mentioned an agricultural machinery? Please suggest if there a provision to avail reduced VAT / excise duty on the fan for use in this agricultural setup?

 

Replies (1)

   The agricultural machinery and equipment is listed in each state schedules and a cooling fan an a polyhouse are not found. So,no exemptions or reduced rates are applicable.....mjk 


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