Case Law Details
Case Name : In re Zodiac Plastics (GST AAR Kerala)
Appeal Number : Advance Ruling No. KER/78/2019
Date of Judgement/Order : 20/05/2020
Related Assessment Year :
Courts :
AAR Kerala Advance Rulings
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In re Zodiac Plastics (GST AAR Kerala)
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
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