AAR: Agriculture Mechanical Sprayer classifiable under CTH 8424 and taxable @ 12%

Madhya Pradesh AAR upholds classification of ‘Agriculture Mechanical Sprayer’ under Chapter Tariff Heading 8424 of GST Tariff, eligible for concessional rate of GST @ 12% w.e.f. January 25, 2018; Concurs with Applicant’s contention that mere provision of a battery for operating the said Mechanical Sprayers would not alter the nomenclature or classification of the product ; Observes that product is essentially a mechanical sprayer which was taxable @ 18% covered by Sr. N...