Geo Thomas & Company ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- June 21, 2019
- Type:
- Advance Ruling
- Members:
- Anil Kumar, Thyagarajababu
Subject
Agricultural implements used for rubber tapping are classifiable under HSN 8201 90 00. Exempted from GST.
Summary
Q) Classification and rate of tax of agricultural implements used for rubber tapping such as Spouts, Cup Holders and Collection Cups. A) Spout, cup holder and latex collection cup are agricultural implements exclusively used for rubber tapping come u…
Judgement
The process of collection of rubber latex through rubber tapping is an agricultural activity. The applicant is engaged in manufacture and supply of goods / implements used by rubber fanners for agricultural operations including tapping, collection and process. The products include plastic cup, spout and cup holder for latex collection etc. In the pre-GST scenario plastic cup or rubber bowl, spout…