AAR: ‘Sprayer Pumps’ and ‘Stoves’ used for agriculture purpose subject to 12% GST, denies exemption

Gujarat AAR holds that ‘Sprayer Pumps’ to spray pesticides on the field crops and ‘Stoves’ used for mixing pesticides shall be taxable at 12% GST; Notes Applicant’s plea that no tax was levied on manually operated sprayer pumps in erstwhile regime as the same was used for agricultural purposes; Cites that as per definition, (i)Sprayer pumps are mechanical devices designed to generate a pressure differential to drive spray fluid from a storage tan...