Classification of Goods — CGST/SGST, 2017 -The Applicant manufacture and market disposable plastic items like lunch trays, spoons and other plastic packaging products including Plastic Seedling Trays which is used for paddy transplantation. The trays are solely used for agricultural purpose for growing paddy, and generally called ‘Agricultural Seedling Trays’. They market the trays to the end users, basically farmers as well as small dealers who further make the sale of these trays to farmers. ‘Agricultural Seedling Trays’ are used manually for preparing seedling and it is neither a part of any machine nor it is used with any machine/ electronically driven. The Applicant sought Advance Ruling on the ‘Applicable tax on Agricultural trays’. The Authority Ruled out that Agricultural Seedling Trays made of Plastic manufactured by the Applicant are classifiable under CTH 39269099 and the applicable tax rate is 9% CGST and 9% SGST.—Saro Enterprises [2018] 4 TAXLOK.COM 035 (AAR-Tamil Nadu)