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Spout, cup holder and latex collection cup are agricultural implements exclusively used for rubber tapping come under the classification HSN 8201 90 00 and exempted from GST.

Classification of Goods — The applicant is engaged in manufacture and supply of goods/implements used by rubber farmers for agricultural operations including tapping, collection and process. The process of collection of rubber latex through rubber tapping is an agricultural activity. The products include plastic cup, spout and cup holder for latex collection etc. The Applicant sought Advance Ruling in respect of classification and rate of tax of agricultural implements used for rubber tapping such as Spouts, Cup Holders and Collection Cups. The Authority ruled out that spout, cup holder and latex collection cup are agricultural implements exclusively used for rubber tapping come under the classification HSN 8201 90 00 and exempted from GST. — Geo Thomas and Company, In Re… [2019] 13 TAXLOK.COM 094 (AAR-Kerala)

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