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GST on Plastic cups used to collect latex from rubber trees
Case Law Details
- Case Name
- In re Thadickal Trading 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 Thadickal Trading Company (GST AAR Kerala)
The process of collection of rubber latex through rubber tapping is an agricultural activity. Plastic cups are used to collect latex from rubber trees. The plastic cups are placed below the spouts using cup hangers. The apphcant is engaged in the wholesale and retail supply of plastic cups, which is used by rubber farmers for agricultural operations including tapping, collection etc. In the pre-GST scenario plastic cup or rubber bowl, spout and cup holder for latex collection were exempted from tax being agricultural implements.
Applicant reques...
