Matha Timber Industries ., In. re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- May 20, 2020
- Type:
- Advance Ruling
- Members:
- Siva Prasad, Thyagarajababu
Subject
Plastic latex collection cup used for rubber tapping is classifiable under HSN 8201 90 00 and is exempt from GST
Summary
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. HELD BY AAR: Plastic latex collection cup is an agricultural implement…
Judgement
The process of collection of rubber latex through rubber tapping is an agricultural activity. Plastic cups are used to collect latex from rubber trees. The plastic cups are placed below the spouts using cup hangers. The applicant is engaged in the manufacture and supply of plastic cups, which is used by rubber farmers for agricultural operations including tapping, collection etc. In the pre-GST sc…