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TMI Blog2020 (8) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... collection of rubber 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 im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST as per Sl.No. 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. Rovs Joseph, Unit Manager, India Polymers. 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 plasti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he bark of rubber tree with the 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 manufactured from reprocessed plastic lumps. The Rubber Board has certified that the latex collection cups manufactured by the applicant are used for collection of rubber latex which is an agricultural activity. The matter was examined in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure or forest as it is 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 imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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