2019 (11) TMI 39

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..... atex through rubber tapping is an agricultural activity. The applicant is engaged in manufacture and supply of goods / implements used by rubber farmers for agricultural operations including tapping, collection and process. The products include plastic cup, spout and cup holder for latex collection etc. In the pre-GST scenario plastic cup or rubber bowl, spout and cup holder for latex collection a .....

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..... re implements used in tapping which is the main agricultural activity in the rubber plantations for harvesting the produce. The applicant is also a supplier of latex collection cup, which is made up of plastic. The Rubber Board has accepted that plastic cups are agricultural implements widely being used in rubber plantations for collection of latex directly from the rubber trees. Therefore, it is .....

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..... bservations stated above, the following rulings are issued: Classification and rate of tax of agricultural implements used for rubber tapping such as Spouts, Cup Holders and Collection Cups. Spout, cup holder and latex collection cup are agricultural implements exclusively used for rubber tapping come under the classification HSN 8201 90 00 "other hand tools of the kind used in agricultural, ho .....

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