Clarification on classification and taxability of Agricultural Seedling Tray under GST
The product in question is Seedling Trays made of fully of plastic i.e. polypropylene and hence it cannot be classified under chapter 82 or anywhere under Section XV and accordingly it cannot be classified under 82or as Hand tools.
Accordingly, the subject goods are rightly classified under CTH 39269099 as articles of plastics not elsewhere specified
Agricultural Seedling Trays made of Plastic manufactured by the Applicant are classifiable under CTH 39269099 and the applicable tax rate is 9% CGST as per Sl. No. 111 of Schedule III of Notification No OI/2OI7-C.T.
(Rate) dated 28.06.2017 as amended and is 9% SGST as per Sl No. 111 of schedule III of G.o. (Ms) No. 62 dated 29.06.2017 No. rr (2)/CTR/s32(d-4)/2017 as amended.
Tamil Nadu Authority of Advance Ruling
TN/16/AAR/2018 Dt. 27.09.2018
Download Complete Judgment Click here