AAR: Products used for rubber tapping in rubber plantation exempt as agricultural implements

Kerala AAR holds that the products spout, cup holder and latex collection cup are agricultural implements exclusively used for rubber tapping  are exempt from GST as the process of collection of rubber latex through rubber tapping is an agricultural activity; Observes that the products are certified by Rubber Board and are manually operated agricultural implements falling under HSN 8201 90 00 “Other hand tools of the kind used in agriculture, horticulture or forest”,...