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    <description>The authority ruled that the product &quot;Waterproof Trellis support for climbing plants using bamboo and High-Density Polyethylene&quot; does not qualify for GST exemption under Sr. No. 137 of Notification No. 2/2017-Central Tax (Rate), dated 28th June 2017. Instead, the product was classified under Custom Tariff Heading 14011000, pertaining to &quot;Bamboos.&quot;</description>
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