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 agricultural implements.

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 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.—Matha Timber Industries, In Re… [2020] 24 TAXLOK.COM 068 (AAR-Kerala)