Case Law Details
In re Pala Marketing Co-operative Society Ltd. (GST AAR Kerala)
Classification and rate of tax of agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex, an agricultural activity.
Plastic latex collection cup is an agricultural implement exclusively used for rubber tapping and comes under the classification HSN 8201 90 00 “other hand tools of the kind used in agriculture, horticulture or forest”. As such it is exempted from GST as per SI No. 137 of Notification No. 02/2017 Central Tax (Rate) dated 28.06.2017.
Full Text of The Order Of Authority of Advance Ruling, 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 applicant is engaged in the manufacture and 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.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
