Classification and taxability of Agricultural Seedling Tray under GST

In re Saro Enterprises (GST AAR Tamil Nadu) 

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 01/2017-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. II (2)/CTR/

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