Agricultural implements used for rubber tapping are exempted from GST

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.