Agricultural implements used for collection of rubber latex is exempt from GST

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 SI No. 137 of Notification No. 02/2017 Central Tax (Rate) dated 28.06.2017.

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