2020 (8) TMI 633

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..... ue in IN RE: M/S. GEO THOMAS AND COMPANY [ 2019 (11) TMI 39 - AUTHORITY FOR ADVANCE RULING, KERALA ] that latex collection cup is exclusively used as an agricultural implement for rubber tapping. The Rubber Board has accepted that plastic latex collection cups are agricultural implements widely being used in rubber plantations for collection of latex directly from the rubber trees. Therefore, it .....

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..... rees. 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 collection were exempted from tax being agricultural implements. Applicant re .....

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..... 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 tapping. The Rubber Board has accepted that plastic latex collection cups are agricultural implements widely be .....

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