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TMI Blog2020 (8) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... bber latex, an agricultural activity - HELD THAT:- 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 exclusively used as an agricultural implement for rubber tapping. The Rubber Board has accepted that plastic latex collection cups are agricultural implements widel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 137 of Notification No. 02/2017 Central Tax (Rate) dated 28.06.2017. - SHRI. SIVAPRASAD .S, IRS AND SHRI. B.S. THYAGARAJABABU, B.SC, LL.M, MEMBER Authorized Representative Mr. M.P. Suresh, GSTP. The process of collection 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 usi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... help of cup holders just a few inches below the front end of the tapping cut to collect the latex. The latex collection cups are available in different volumes from 600 ml to 1250 ml. The Rubber Board has certified that the latex collection cups supplied by the applicant are used for collection of rubber latex which is an agricultural activity. The matter was examined in detail. This authority has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essentially used for collection of rubber latex by rubber cultivators. In view of the observations stated above, the following rulings are issued: Classification and rate of tax of agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex, an agricultural activity. Plastic latex collection cup is an agricultural implement exclusively used ..... X X X X Extracts X X X X X X X X Extracts X X X X
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