AAR: Agricultural tree climbing apparatus exempt from GST being solely used for agricultural purpose

Karnataka AAR classifies “Agriculture Tree Climbing Apparatus – Unipole Manually operated Aluminium Ladder” under Tariff Heading 8201 which covers agricultural implements manually or animal driven; Notes that in common parlance, the aforesaid product can be regarded as a tool, which is used by both hands and legs by human beings in agriculture specifically in relation to harvesting areca and pepper, hence merits classification under “agricultural implement/ tool used ...