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    <description>The Agricultural Seedling Trays made of plastic were classified under CTH 39269099 by the Authority, attracting a tax rate of 9% CGST and 9% SGST. The classification was based on the trays being solely made of polypropylene and used for agricultural purposes without being part of any machinery. This ruling clarified the correct classification under the GST regime, ensuring compliance with applicable tax rates and categories for such products.</description>
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