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Query Answer
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What is the HSN code and rate of tax on manually operated agriculture winnowing fan? It is used to remove seeds from husks.

Reply

The HSN code winnowing fan is not specifically mentioned in the government list, in our opinion it is an exempt product and cover under HSN code 8201.

HSN code 8201—Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry other than ghamella.

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