Classification of plastic Seedling Trays and applicable rate of GST

In re Mr. Janakiraman Govindarajan Prop. of M/s. Valuemax Poly Plast (GST AAR Tamil Nadu)

1. Agricultural Seedling Trays made of base material of Polypropylene Granules manufactured by the Applicant as Plastic are classifiable under CTH 39269099.

2. The applicable tax rate is 9% CGST as per Sl. No. 111 of Schedule III of Notificat

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