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Spout, cup holder & latex collection cup used for rubber tapping are agricultural implements, exempted from GST

October 31, 2019[2019] 110 513 (AAR - KERALA)

GST : Items such as spout, cup holder and latex collection cup used by rubber farmers for agricultural operations including tapping, collection and process are classifiable under Heading No. 8201 90 00 and exempted from GST

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