2020 (8) TMI 633

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..... ction of rubber latex through rubber tapping is an agricultural 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 o .....

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..... ollection cups manufactured by the applicant are used for collection of rubber latex which is an agricultural activity. The matter was examined in detail. This authority has already issued ruling on the issue vide Ruling No. KER/54/2019 dated 21.06.2019 = 2019 (11) TMI 39 - AUTHORITY FOR ADVANCE RULING, KERALA, that latex collection cup is exclusively used as an agricultural implement for rubber .....

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..... ection cup, made of plastic, used exclusively for collection of rubber latex, an agricultural activity. Plastic latex collection cup is an agricultural implement exclusively used for rubber tapping and comes under the classification HSN 8201 90 00 "other hand tools of the kind used in agriculture, horticulture or forest". As such it is exempted from GST as per Sl No. 137 of Notification No. 02/20 .....

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