Agricultural classification of latex collection cups confirmed for rubber plantation use, securing GST exemption.

Plastic latex collection cups used exclusively for collecting rubber latex in rubber plantations are treated as agricultural implements because rubber tapping and latex collection are agricultural operations and the article functions as a manually operated hand tool used in agriculture. On that basis, the item falls within HSN 8201 90 00 as an agricultural hand tool rather than a separate Chapter 82 classification, and it is exempt from GST.

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Issues: Whether plastic latex collection cups used exclusively for collecting rubber latex in rubber plantations are classifiable as agricultural implements under HSN 8201 90 00 and entitled to exemption from GST.

Analysis: The ruling accepted that rubber tapping and latex collection are agricultural operations and noted that the goods are used exclusively for collecting latex from rubber trees. It was found that the article functions as a manually operated agricultural implement used in rubber plantations and falls within the description of other hand tools used in agriculture, horticulture or forestry. On that basis, the item was held not to fall under a separate classification in Chapter 82 but to be covered by the relevant HSN entry for hand tools used in agriculture.

Conclusion: The plastic latex collection cup is classifiable under HSN 8201 90 00 and is exempt from GST.

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