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    <title>2019 (3) TMI 1954 - APPELLATE AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND</title>
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    <description>The Appellate Authority determined that &#039;Rejected Wheat Seed&#039; falls under Chapter subheadings 1001 11 00 and 1001 91 00, while &#039;Rejected Paddy Seed&#039; is classified under 1006 10 10 of the GST Tariff. Both goods are subject to a &#039;Nil&#039; CGST &amp;amp; SGST rate, with a 2.5% rate applicable if packaged with a registered brand name.</description>
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      <description>The Appellate Authority determined that &#039;Rejected Wheat Seed&#039; falls under Chapter subheadings 1001 11 00 and 1001 91 00, while &#039;Rejected Paddy Seed&#039; is classified under 1006 10 10 of the GST Tariff. Both goods are subject to a &#039;Nil&#039; CGST &amp;amp; SGST rate, with a 2.5% rate applicable if packaged with a registered brand name.</description>
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