GST Exempt on agricultural implements used for rubber tapping

THE AUTHORITY FOR ADVANCE RULING

The Question and Ruling as follows :

1. Rate of tax of agricultural implements used for rubber tapping such as spouts, cub holders and collection cups.

RULING

Classification and rate of tax of agricultural implements used for rubber tapping such as spouts, cup holders and collection cups.

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.