https://www.taxtmi.com/caselaws?id=397693 Plastic latex collection cups used exclusively for collecting rubber latex in rubber plantations are treated as agricultural implements because rubber tapping and latex collection are agricultural operations and the article functions as a manually operated hand tool used in agriculture. On that basis, the item falls within HSN 8201 90 00 as an agricultural hand tool rather than a separate Chapter 82 classification, and it is exempt from GST. en-us Wed, 20 May 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397693 Plastic latex collection cups used exclusively for collecting rubber latex in rubber plantations are treated as agricultural implements because rubber tapping and latex collection are agricultural operations and the article functions as a manually operated hand tool used in agriculture. On that basis, the item falls within HSN 8201 90 00 as an agricultural hand tool rather than a separate Chapter 82 classification, and it is exempt from GST. Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397693