Thadickal Trading Company
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- May 20, 2020
- Type:
- Advance Ruling
- Members:
- Siva Prasad, Thyagarajababu
Subject
Plastic latex collection cup is an agricultural implement exclusively used for rubber tapping and comes under the classification HSN 8201 90 00
Summary
Q) 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. A) Plastic latex collection cup is an agricultural implement exclusi…
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 apphcant is engaged in the wholesale and retail supply of plastic cups, which is used by rubber farmers for agricultural operations including tapping, collection etc. In the pre-GS…