Classification of Goods — In the instant case, applicant is engaged in the manufacture and supply of plastic cups, which is used by rubber farmers for agricultural operations including tapping, latex collection etc. Applicant requested advance ruling on the following:

Classification and rate of tax of agricultural implements used for rubber tapping namely latex Collection Cup.

Held that— 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 Notification No. 02/2017-Central Tax (Rate) dated 28.06.2017.—Zodiac Plastics, In Re… [2020] 24 TAXLOK.COM 063 (AAR-Kerala)