Karnataka AAR rules no GST leviable on Tree Pruners


Last updated: 24 February 2024

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
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