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, 2025GST 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.
Ruling
The blades are classifiable under Chapter Heading 8208 4000 and attract GST rate of 18%.
About Author
CA Pratibha Goyal
Co Founder
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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