2025-VIL-94-AAR
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SGST Advance Ruling Authority

GST – Kerala AAR – Classification of Rooter Trainer Cup used for the propagation of rubber plants - Whether the Rooter Trainer Cup, made of plastic and used exclusively for the propagation of plants, an agricultural activity, can be classified as an agricultural implement - HELD - The Rooter Trainer Cup manufactured and supplied by the applicant, being manually operated and used exclusively by farmers for agricultural purposes, can be appropriately classified as an agricultural implement - The Rubber Research Institute of India had issued a certificate stating that the Rooter Trainer Cups are made of reusable plastic in sizes of 600cc and 800cc and are filled with treated coir pith in which rubber seeds are sown and later either bud-grafted with the required clone or planted with budded stumps of a specific clone - The Rubber Board had further certified that RT cups of 600cc and 800cc are recommended exclusively for the cultivation of rubber. In view of these facts, the Rooter Trainer Cup, being used exclusively for the propagation of plants, which is an agricultural activity, can be classified as an agricultural implement – The Rooter Trainer Cup, made of plastic and used exclusively for the propagation of plants, an agricultural activity, is classified under HSN 3926 90 99 and is taxable at 18% GST - Ordered accordingly - Classification and GST rate applicable on the Rooter Trainer Cup - HELD - The Rooter Trainer Cup, being made of plastic, is appropriately classifiable under Customs Tariff Heading (CTH) 3926 90 99, which covers "Other articles of plastics". The AAR noted that the product does not fall under any specific heading under Chapter 39 of the Customs Tariff, and hence, it is classified under the residual entry of 3926 90 99 - The Rooter Trainer Cup is taxable at 18% GST as per Sl. No. 111 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 (as amended).
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