This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST at 18% on Plastic Rooter Trainer Cups Used in Agriculture: Kerala AAR
Case Law Details
- Case Name
- In re Oruma Plastics Pvt Limited (GST AAR Kerala)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Kerala, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
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 r...
Author Info
