https://www.taxtmi.com/caselaws?id=397693 The AAR, Kerala, ruled that the plastic latex collection cup used in rubber tapping qualifies as an agricultural implement under HSN 8201 90 00, exempting it from GST. The decision was based on its exclusive use in rubber latex collection, certification by the Rubber Board, and alignment with agricultural tool classification. 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=397693 The AAR, Kerala, ruled that the plastic latex collection cup used in rubber tapping qualifies as an agricultural implement under HSN 8201 90 00, exempting it from GST. The decision was based on its exclusive use in rubber latex collection, certification by the Rubber Board, and alignment with agricultural tool classification. Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397693