GST at 18% on Plastic Rooter Trainer Cups Used in Agriculture: Kerala AAR

In re Oruma Plastics Pvt Limited (GST AAR Kerala) Goods and Services Tax (GST) Authority for Advance Ruling (AAR) in Kerala has issued a ruling regarding the classification and applicable tax rate for “Rooter Trainer Cups” manufactured by M/s. Oruma Plastics Pvt Ltd. The AAR concluded that these plastic cups, used for propagating rubber plants, do not qualify as agricultural implements and are instead classified under “other articles of plastic,” attracting an 18% GST rate. Oruma Plastics Pvt Ltd, engaged in manufacturing these cups, sought an advance ruling on their cl...