https://www.taxtmi.com/caselaws?id=397693 Plastic latex collection cups used exclusively in rubber plantations to collect latex are treated as manually operated agricultural implements. Rubber tapping and latex collection constitute agricultural operations, and the cups fall within the HSN entry covering other hand tools used in agriculture, horticulture or forestry rather than a separate Chapter 82 classification. Classification under HSN 8201 90 00 results in GST exemption for these latex collection cups. 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 in rubber plantations to collect latex are treated as manually operated agricultural implements. Rubber tapping and latex collection constitute agricultural operations, and the cups fall within the HSN entry covering other hand tools used in agriculture, horticulture or forestry rather than a separate Chapter 82 classification. Classification under HSN 8201 90 00 results in GST exemption for these latex collection cups. Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397693