https://www.taxtmi.com/caselaws?id=387790 Spouts, cup holders and latex collection cups used exclusively for rubber tapping are treated as agricultural implements because rubber tapping is an agricultural activity and the items are used manually for tapping and collecting latex from rubber trees. On that basis, they are classified as hand tools of the kind used in agriculture, horticulture or forestry under HSN 8201 90 00 rather than as goods specifically classified under Chapter 82, and the ruling states that they are exempt from GST. en-us Fri, 21 Jun 2019 00:00:00 +0530 Thu, 13 Mar 2025 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387790 Spouts, cup holders and latex collection cups used exclusively for rubber tapping are treated as agricultural implements because rubber tapping is an agricultural activity and the items are used manually for tapping and collecting latex from rubber trees. On that basis, they are classified as hand tools of the kind used in agriculture, horticulture or forestry under HSN 8201 90 00 rather than as goods specifically classified under Chapter 82, and the ruling states that they are exempt from GST. Case-Laws GST Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387790