SPADES AND SHOVELS
| Code | Description | GST Rate |
|---|---|---|
| 8201 | HAND TOOLS, THE FOLLOWING: SPADES, SHOVELS, MATTOCKS, PICKS, HOES, FORKS AND RAKES; AXES, BILL HOOKS AND SIMILAR HEWING TOOLS; SECATEURS โฆ | Nil |
| 820110 | SPADES AND SHOVELS | Nil |
| 820130 | MATTOCKS, PICKS, HOES AND RAKES | Nil |
| 820140 | AXES, BILL HOOKS AND SIMILAR HEWING TOOLS | Nil |
| 820150 | SECATEURS AND SIMILAR ONEHANDED PRUNERS AND SHEARS (INCLUDING POULTRY SHEARS) | Nil |
| 820160 | HEDGE SHEARS, TWOHANDED PRUNING SHEARS AND SIMILAR TWO-HANDED SHEARS | Nil |
| 820190 | OTHER HAND TOOLS OF A KIND USED IN AGRICULTURE, HORTICULTURE OR FORESTRY | Nil |