https://www.taxtmi.com/caselaws?id=377863 The Appellate Authority upheld the original Advance Ruling, confirming that the 'Agricultural Seedling Trays' made of plastic are classified under CTH 39269099 and are subject to a tax rate of 9% CGST and 9% SGST. The Authority found no basis to classify the trays under Chapter 8201, as they do not meet the criteria of being made from base metals or having a working edge. The appeal was disposed of accordingly, with no changes to the original ruling. en-us Wed, 06 Feb 2019 00:00:00 +0530 Mon, 14 Oct 2019 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377863 The Appellate Authority upheld the original Advance Ruling, confirming that the 'Agricultural Seedling Trays' made of plastic are classified under CTH 39269099 and are subject to a tax rate of 9% CGST and 9% SGST. The Authority found no basis to classify the trays under Chapter 8201, as they do not meet the criteria of being made from base metals or having a working edge. The appeal was disposed of accordingly, with no changes to the original ruling. Case-Laws GST Wed, 06 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377863