GST exempt on Plastic latex collection cup used for collection of rubber latex

In re Pala Marketing Co-operative Society Ltd. (GST AAR Kerala) Classification and rate of tax of agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex, an agricultural activity. 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. Full Text ...