https://www.taxtmi.com/caselaws?id=397695 The Authority for Advance Ruling in Kerala classified plastic latex collection cups used for rubber tapping as agricultural implements falling under HSN 8201 90 00. The cups, certified by the Rubber Board for agricultural use, were exempt from GST under Notification No. 02/2017-Central Tax (Rate). en-us Wed, 20 May 2020 00:00:00 +0530 Thu, 19 Nov 2020 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397695 The Authority for Advance Ruling in Kerala classified plastic latex collection cups used for rubber tapping as agricultural implements falling under HSN 8201 90 00. The cups, certified by the Rubber Board for agricultural use, were exempt from GST under Notification No. 02/2017-Central Tax (Rate). Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397695