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M/S. ZODIAC PLASTICS
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

SIVAPRASAD .S
B.S. THYAGARAJABABU
Pet. Counsel
M.p.murali
Res. Counsel
Na

Petitioner / Applicant

M/S. ZODIAC PLASTICS
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date May 20, 2020
Order No.

KER/78/2019

Citation

2020(5) TAXREPLY 3252
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, latex 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 used for rubber tapping namely latex Collection Cup. The Managing Partner of the firm was heard. The firm is engaged in the manufacture and supply of plastic cups which are exclusively used for collection of rubber latex. These cups are attached to the bark of rubber tree with the help of cup holders just a few inches below the front e....

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