AAR, Chaff Cutter Blades (Agricultural Machine Part) attract 18% GST: Case of Neel Kamal Gera, AAR Rajasthan Ruling Dated 23rd April 2025. AAR ruled that the blades used as spare parts in agricultural chaff cutter machines are classifiable under HSN Heading 8208 4000, attracting a Goods and Services Tax (GST) rate of 18%.