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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether plastic latex collection cups used exclusively for rubber tapping are classifiable as agricultural implements and entitled to exemption from GST.
Analysis: The plastic cups are used only for collection of latex during rubber tapping and are attached to rubber trees for harvesting latex. The authority relied on the accepted position that latex collection cups are agricultural implements used in rubber plantations and noted that the goods fall within HSN 8201 90 00 as other hand tools used in agriculture, horticulture or forestry. On that basis, the goods were treated as agricultural implements exempt under the relevant GST exemption notification.
Conclusion: The plastic latex collection cup is an agricultural implement exclusively used for rubber tapping and is exempt from GST under Sl.No. 137 of Notification No. 02/2017-Central Tax (Rate) dated 28.06.2017.
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