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https://www.scconline.com/blog/post/2022/09/12/gujarat-appellate-for-advance-ruling-harmonised-system-of-nomenclature-gst-agricultural-machinery-customs-tariff-act-1975-farm-type-machinery-hsn-8436-tax-mechanical-equipment-legal-re/
Gujarat Appellate Authority for Advance Ruling upheld the decision of AAR; classified agricultural hand operated drum under HSN 8436, liable to GST at 12% rate
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