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M/S. SUN POLYMERS
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

SIVAPRASAD .S
B.S. THYAGARAJABABU
Pet. Counsel
Tainakathuveettil Appukuttan Davanandan
Res. Counsel
Na

Petitioner / Applicant

M/S. SUN POLYMERS
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date May 20, 2020
Order No.

KER/86/2020

Citation

2020(5) TAXREPLY 3246
Original Order
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ORDER

The process of collection of rubber latex through rubber tapping is an agricultural activity. Plastic cups are used to collect latex from rubber trees. The plastic cups are placed below the spouts using cup hangers. The 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. The applicant was heard. The applicant is engaged in manufacture and sale of plastic cups which are exclusively used for collection of rubber latex. Spout is a metal piece made of galvanized iron or tin sheet bend all alone into 'V' shape. It is driven into the ....

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