https://www.taxtmi.com/caselaws?id=397689 The AAR in Kerala ruled that spouts, cup holders, and collection cups used in rubber tapping are classified as agricultural implements under HSN 8201 90 00. These items are exempt from GST as per Notification No. 02/2017 Central Tax (Rate) dated 28.06.2017, due to their essential role in rubber latex collection. en-us Wed, 20 May 2020 00:00:00 +0530 Tue, 05 Nov 2024 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397689 The AAR in Kerala ruled that spouts, cup holders, and collection cups used in rubber tapping are classified as agricultural implements under HSN 8201 90 00. These items are exempt from GST as per Notification No. 02/2017 Central Tax (Rate) dated 28.06.2017, due to their essential role in rubber latex collection. Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397689