https://www.taxtmi.com/caselaws?id=397695 Plastic latex collection cups used exclusively for rubber tapping were treated as agricultural implements because they are attached to rubber trees for harvesting latex and are used only for collection during tapping. The AAR noted that such cups fall within HSN 8201 90 00 as hand tools used in agriculture, horticulture or forestry. On that basis, the goods were held to be exempt from GST as agricultural implements under the relevant exemption notification. en-us Wed, 20 May 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397695 Plastic latex collection cups used exclusively for rubber tapping were treated as agricultural implements because they are attached to rubber trees for harvesting latex and are used only for collection during tapping. The AAR noted that such cups fall within HSN 8201 90 00 as hand tools used in agriculture, horticulture or forestry. On that basis, the goods were held to be exempt from GST as agricultural implements under the relevant exemption notification. Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397695