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TMI Blog2020 (8) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... R 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 can be safely classified as agricultural implements manually operated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ARAJABABU, B.SC, LL.M, MEMBER Authorized Representative Mr. M.P. Murali, Managing Partner. 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 using cup hangers. The applicant is engaged in the manufacture and supply of plastic cups, which is use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from 600 ml to 1250 ml. 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 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 l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued: Classification and rate of tax of agricultural implements used for rubber tapping namely latex Collection Cups. 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 No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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