https://www.taxtmi.com/caselaws?id=397691 The AAR, Kerala, ruled that plastic latex collection cups used for rubber tapping are classified as agricultural implements. These cups, essential for collecting latex from rubber trees, fall under "other hand tools used in agriculture" per H5N 8201 90 00. Consequently, they are exempt from GST as per Notification No. 02/2017 Central Tax (Rate). This decision clarifies the tax treatment, benefiting rubber cultivators by ensuring compliance with relevant regulations. en-us Wed, 20 May 2020 00:00:00 +0530 Tue, 05 Nov 2024 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397691 The AAR, Kerala, ruled that plastic latex collection cups used for rubber tapping are classified as agricultural implements. These cups, essential for collecting latex from rubber trees, fall under "other hand tools used in agriculture" per H5N 8201 90 00. Consequently, they are exempt from GST as per Notification No. 02/2017 Central Tax (Rate). This decision clarifies the tax treatment, benefiting rubber cultivators by ensuring compliance with relevant regulations. Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397691