https://www.taxtmi.com/caselaws?id=397690 The Authority for Advance Ruling, Kerala, determined that plastic latex collection cups used for rubber tapping are classified as agricultural implements under HSN code 8201 90 00. These cups are exempt from GST under Notification No. 02/2017 Central Tax (Rate), as they are essential tools for rubber farmers. The ruling ensures that these cups remain tax-exempt, recognizing their importance in facilitating agricultural activities like rubber latex collection. en-us Wed, 20 May 2020 00:00:00 +0530 Wed, 18 Nov 2020 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397690 The Authority for Advance Ruling, Kerala, determined that plastic latex collection cups used for rubber tapping are classified as agricultural implements under HSN code 8201 90 00. These cups are exempt from GST under Notification No. 02/2017 Central Tax (Rate), as they are essential tools for rubber farmers. The ruling ensures that these cups remain tax-exempt, recognizing their importance in facilitating agricultural activities like rubber latex collection. Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397690