Shanti Prime Publication Pvt. Ltd.
Classification of Goods — Agricultural Seedling Trays made of base material of Polypropylene Granules manufactured by the Applicant as Plastic are classifiable under CTH 39269099.
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.
The Credit of Input tax paid is available subject to fulfilment of conditions under Section 16 and Section 17 of the CGST/TNGST Act, 2017. — Janakiraman Govindarajan, Prop. M/S. Valuemax Poly Plast, In Re…  09 TAXLOK.COM 076 (AAR-Tamil Nadu)