Rubber tapping tools like spouts and cups classified under HSN 8201 90 00 are GST exempt.

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....Classification of goods - rate of tax - agricultural implements used for, rubber tapping such as spouts, cup holder and collection cups - goods are covered under the description under HSN 8201 90 00 “other hand tools of the kind used in agricultural, horticulture or forest” and are exempt from GST - AAR....