Case Law Details
In re M/s. Geo Thomas & Company (GST AAR Kerala)
Classification and rate of tax of agricultural implements used for rubber tapping such as Spouts, Cup Holders and Collection Cups.
Spout, cup holder and latex collection cup are agricultural implements exclusively used for rubber tapping come under the classification HSN 8201 90 00 ‘other hand tools of the kind used in agricultural, horticulture or forest’ , As such these items are exempted from GST.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,KERALA
The process of collection of rubber latex through rubber tapping is an agricultural activity. The applicant is engaged in manufacture and supply of goods / implements used by rubber fanners for agricultural operations including tapping, collection and process. The products include plastic cup, spout and cup holder for latex collection etc. In the pre-GST scenario plastic cup or rubber bowl, spout and cup holder for latex collection are exempted from tax being an agricultural implements.
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