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, collection etc. In the pre-GST scenario plastic cup or rubber bowl, spout and cup holder for latex collection were exempted from tax being an agricultural implement. Applicant requested advance ruling on the following:
Classification and rate of tax of agricultural implements used for, rubber tapping such as spouts, cup holder and collection cups.

Held that— 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.—Sun Polymers, In Re… [2020] 24 TAXLOK.COM 069 (AAR-Kerala)