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Agricultural implements used for rubber tapping are exempted from GST
Case Law Details
- Case Name
- In re M/s. Geo Thomas & Company (GST AAR Kerala)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Kerala, Advance Rulings
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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 rubbe...
