2020 (8) TMI 632

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..... nted out that spout, cup holder and latex collection cup are agricultural implements used for rubber tapping and the main implements used in the rubber plantations for harvesting the rubber latex. This authority has already issued ruling on the issue vide IN RE: M/S. GEO THOMAS AND COMPANY [ 2019 (11) TMI 39 - AUTHORITY FOR ADVANCE RULING, KERALA ], that latex collection cup is an agricultural imp .....

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..... icultural activity. Plastic cups are used to collect latex from rubber trees. The plastic cups are placed below the spouts using cup hangers. The applicant is engaged in the manufacture and - supply of plastic cups, which is used by rubber farmers for agricultural operations including tapping, collection etc. In the pre-GST scenario plastic cup or rubber bowl, spout and cup holder for latex collec .....

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..... s a supplier of latex collection cup, which is made up of plastic. Therefore, it is pointed out that spout, cup holder and latex collection cup are agricultural implements used for rubber tapping and the main implements used in the rubber plantations for harvesting the rubber latex. The matter was examined in detail. This authority has already issued ruling on the issue vide Ruling No. KER/54/2019 .....

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