https://www.taxtmi.com/caselaws?id=397690 Plastic latex collection cups used exclusively in rubber tapping were treated as manually operated agricultural implements because they are used only to collect latex from rubber trees in agricultural operations. On that basis, they were classified under HSN 8201 90 00 as hand tools used in agriculture, horticulture or forestry and fell within the relevant GST exemption entry. The operative effect is that such cups are exempt from GST when their use is confined to agricultural latex collection. en-us Wed, 20 May 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397690 Plastic latex collection cups used exclusively in rubber tapping were treated as manually operated agricultural implements because they are used only to collect latex from rubber trees in agricultural operations. On that basis, they were classified under HSN 8201 90 00 as hand tools used in agriculture, horticulture or forestry and fell within the relevant GST exemption entry. The operative effect is that such cups are exempt from GST when their use is confined to agricultural latex collection. Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397690