https://www.taxtmi.com/caselaws?id=397691 Plastic latex collection cups used exclusively for rubber tapping were treated as manually operated agricultural implements because they collect latex directly from rubber trees in plantations. The Authority relied on the product's agricultural use and the Rubber Board's confirmation of widespread use, and classified the goods under HSN 8201 90 00 as other hand tools used in agriculture, horticulture or forestry. On that basis, the cups were held to be covered by the agricultural-implements exemption and exempt from GST. en-us Wed, 20 May 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397691 Plastic latex collection cups used exclusively for rubber tapping were treated as manually operated agricultural implements because they collect latex directly from rubber trees in plantations. The Authority relied on the product's agricultural use and the Rubber Board's confirmation of widespread use, and classified the goods under HSN 8201 90 00 as other hand tools used in agriculture, horticulture or forestry. On that basis, the cups were held to be covered by the agricultural-implements exemption and exempt from GST. Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397691