2019 (11) TMI 39

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....process of collection of rubber latex through rubber tapping is an agricultural activity. The applicant is engaged in manufacture and supply of goods / implements used by rubber farmers for agricultural operations including tapping, collection and process. The products include plastic cup, spout and cup holder for latex collection etc. In the pre-GST scenario plastic cup or rubber bowl, spout and ....

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....d has certified that spout and cup holders are implements used in tapping which is the main agricultural activity in the rubber plantations for harvesting the produce. The applicant is also a supplier of latex collection cup, which is made up of plastic. The Rubber Board has accepted that plastic cups are agricultural implements widely being used in rubber plantations for collection of latex direc....