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2020 (8) TMI 632 - AAR - GSTClassification of goods - rate of tax - agricultural implements used for, rubber tapping such as spouts, cup holder and collection cups - HELD THAT:- It is pointed out that spout, cup holder and latex collection cup are agricultural implements used for rubber tapping and the main implements used in the rubber plantations for harvesting the rubber latex. 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 an agricultural implement exclusively used for rubber tapping. There is no doubt that latex collection cup is an agricultural implement exclusively used for rubber tapping. Hence, this will come under the classification agricultural implements manually operated. Spout, Cup Holders and Collection Cups are agricultural implements used for rubber tapping and are covered under the description under HSN 8201 90 00 “other hand tools of the kind used in agricultural, horticulture or forest” and are exempt from GST as per Sl.No. 137 of Notification No. 02/2017 Central Tax (Rate) dated 28.06.2017.
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