https://www.taxtmi.com/caselaws?id=397689 Spouts, cup holders and collection cups used in rubber tapping were treated as agricultural implements because they are exclusively used in the tapping process. The ruling followed an earlier AAR view on latex collection cups and classified the goods as other hand tools of the kind used in agriculture, horticulture or forestry under HSN 8201 90 00. On that basis, the goods were held to fall within the relevant exemption entry and to be exempt from GST under Sl. No. 137 of Notification No. 02/2017-Central Tax (Rate) dated 28.06.2017. en-us Wed, 20 May 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397689 Spouts, cup holders and collection cups used in rubber tapping were treated as agricultural implements because they are exclusively used in the tapping process. The ruling followed an earlier AAR view on latex collection cups and classified the goods as other hand tools of the kind used in agriculture, horticulture or forestry under HSN 8201 90 00. On that basis, the goods were held to fall within the relevant exemption entry and to be exempt from GST under Sl. No. 137 of Notification No. 02/2017-Central Tax (Rate) dated 28.06.2017. Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397689