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Plastic latex collection cup is an agricultural implement exclusively used for rubber tapping and comes under the classification H5N 8201 90 00 and exempted from G5T

Classification of Goods In the instant case, applicant requested advance ruling on the following:

Classification and rate of tax of agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex, an agricultural activity.

Held that— Plastic latex collection cup is an agricultural implement exclusively used for rubber tapping and comes under the classification H5N 8201 90 00 “other hand tools of the kind used in agriculture, horticulture or forest”. As such it is exempted from G5T as per Sl. No. 137 of Notification No. 02/2017 Central Tax (Rate) dated 28.06.2017.—Thadickal Trading Company, In Re… [2020] 24 TAXLOK.COM 067 (AAR-Kerala)