Karnataka AAR rules no GST leviable on Tree Pruners

Last updated: 24 February 2024
Quick Summary
The Karnataka Authority for Advance Ruling (AAR) has determined that Tree Pruners are exempt from Goods and Services Tax (GST). The ruling classifies Tree Pruners as agricultural tools under HSN Code 8201 6000, which are covered by an exemption notification for GST. This means that the sale of these tools, used for agricultural purposes like harvesting areca, pepper, and coconut, will not attract GST.

Court :
AAR Karnataka

Brief :
The AAR Karnataka in the case of In Re. M/s. Global Marketing [KAR ADRG 02/2024 dated January 29, 2024] held that, Tree Pruners being an agricultural tool, would fall within the purview of HSN Code 8201 6000, and is therefore, exempt from levy of GST vide Entry No. 137 of Notification No. 2/2017-Central Tax (Rate) dated June 28, 2017("the Goods Rate Exemption Notification").

Citation :
KAR ADRG 02/2024 dated January 29, 2024

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Bimal Jain
Published in GST
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