GST AAR confirm 18% Tax on Blades cleared as Spare Parts used in Agricultural Machines

As per GST AAR rules, blades are classifiable under Chapter Heading 8208 4000 and attract GST rate of 18%.

Agricultural Machine Blades to Attract 18% GST: GST AAR

CA Pratibha Goyal | May 14, 2025 |

GST AAR confirm 18% Tax on Blades cleared as Spare Parts used in Agricultural Machines

GST AAR Confirms 18% Tax on Blades Cleared as Spare Parts Used in Agricultural Machines

Question: The application has been filed by the applicant seeking HSN Classification of “Blades” cleared as “Spare Parts” for being used in Agricultural Machines, viz., Chaff Cutters which is meant and used for Cutting Straw for preparing Animal Feed.

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GST Rate of 28% Applicable on Sada Tambaku Pre-mixed with Lime: AAR

Ruling

The blades are classifiable under Chapter Heading 8208 4000 and attract GST rate of 18%.

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CA Pratibha Goyal
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CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc. She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.

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