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 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/532(d-4)/2017 as amended. 3. The Credit of Input tax paid is available subject to fulfilment of conditions under...