Classification of Goods — The Applicant is engaged in intend import, trade and/or manufacture/assemble “Agriculture Knapsack Sprayer” both mechanical and hand operated which is used generally in agriculture. The Applicant believes that the product “Agriculture Knapsack Sprayer” is classified under HSN 8424 and applicable tax rate is 12%. Authority Ruled; ”The product Agriculture Mechanical Sprayer will merit classification under Chapter Head 8424 of the GST Tariff and with effect from 25.01.2018, the said product would attract GST @12% in terms of Sr.No.195B of Schedule-II to Notification No.01/2017-CT(R) as amended vide Notification No.06/2018-CT(R) dtd.25.012.018 and concurrent notifications issued by the State Tax authorities“. — Ravi Masand, In Re… [2019] 14 TAXLOK.COM 090 (AAR-Madhya Pradesh)