Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

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

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… [2019] 09 TAXLOK.COM 076 (AAR-Tamil Nadu)