AAR clarifies that "Harvester and Harvester spares" used for all agricultural products (Multicrops) and not restricted to paddy is liable to tax @ 5% as per entry 140(iii) and (iv) of Part-B of First Schedule to the TNVAT Act, 2006 

Order No. ACAAR No.88/2015-16 dated April 25, 2018
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