Checkov flagging on non taggable resource

[ctippur]

Describe the issue
If it is related to an existing check, please note the relevant check ID.
Also, explain the logic for this addition / change.

I am trying to use checkov to validate resources enforcing tagging policy over a terraform plan json file. Terraform json has resources under root_module and child_modules.
Despite days of efforts with permutations and combinations, I am looking to

1. resources that support tags but dont have them. For example, aws_lb_target_group_attachment
2. resources that are being called as modules (child modules)
3. Skip checks on resources that dont support tags

What I have found is in resources that dont support tags, terrafrom plan json would not have the key "tags".
Observation is that with the below config, checkov is failing on resources that dont support tags.

Examples
Please share an example code sample (in the IaC of your choice) + the expected outcomes.

metadata:
  name: "Tag check skipping TGA"
  id: "CUSTOM_AWS_TAGS"
  description: "Require tags for everything except LB attachments"
  severity: "MEDIUM"
  category: "GENERAL_SECURITY"

scope:
  provider: "aws"

definition:
  and:
    # 1) If it’s recognized as TGA, let’s just pass it
    - or:
        - cond_type: "attribute"
          attribute: "type"
          operator: "equals"
          value: "aws_lb_target_group_attachment"
        - cond_type: "attribute"
          attribute: "tags"
          operator: "exists"

In this example, I was hoping that checkov would skip resource aws_lb_target_group_attachment

checkov command I am running checkov -f plan.json --external-checks-dir ckv/ --output json --check CUSTOM_AWS_TAGS

I made sure that there is only 1 checkov yaml filde under folder ckv

Version (please complete the following information):

• Checkov Version [e.g. 22]

3.2.244

Additional context
Add any other context about the problem here.