Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations indicate readOnlyHint=true, so the tool is safe for reading. The description adds behavioral context such as ABN-checking and GST-awareness, which are not in annotations. It does not cover rate limits or authentication, but given annotations provide a baseline, this is sufficient.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.