Top Stories Supply of Tree Pruners to Farmers is Exempt from GST: AAR [Read Order] By Aparna. M – On February 28, 2024 12:07 pm – 2 mins read The Karnataka Authority for Advance Ruling ruled that supply of tree pruners to farmers are exempted from Goods And Service Tax . The applicant Global Marketing is a Partnership Firm .They are engaged in the activities of buying and sellings of products called tree pruners .The products essentially consists of a pole which can be extendable in length and fitted with a knife ,which is used in agriculture activities  such as harvesting the crop of areca, pepper and coconut also in spraying pesticide.

Accordingly The applicant has sought an advance ruling in respect of the following questions. Whether the supply of agricultural hand tools i.e tree pruners to farmers is exempt from CGST/SGST/IGST Act . Veera Basanagouda on behalf of the applicant appeared for the personal hearing .

Who submitted that for plucking of crops like arecanut and pepper coconut skilled labour is required to climb long trees as t is difficult for skilled labour to climb and harvest such a crop.The agricultural hand tool i.e the tree pruners , the manual extension pole for coconut and arecnut harvesting  is an implement consisting of an aluminum pole can be used by unskilled labor also The authority observed that tree pruners is an agricultural implement hence in common parlance it can be regarded as a tool which is used by both hands by human beings in agriculture specifically in relation to harvesting areca coconut and pepper .

Therefore the question in merits classification as an agricultural implement / tol used in agriculture under tariff heading 82016000. Therefore The two member bench of Authority of Advance Ruling, MP Raviprasad  ( Central Member ) and Kiran Reddy ( State Member )ruled that  supply of tree pruners to farmers are exempted from Goods And Service Tax . To Read the full text of the Order CLICK HERE