https://www.taxtmi.com/caselaws?id=774127 The AAR-Kerala classified plastic Rooter Trainer Cups used for plant propagation under CTH 3926 90 99 rather than HSN 8201 90 00. The Authority determined that since the product is made of plastic, it falls under Chapter 39 of the Customs Tariff covering "Plastics and Articles thereof." As no specific sub-heading existed for agricultural plastic products, it was classified under the residual heading 3926 90 99. The GST rate applicable is 18% (9% CGST + 9% SGST) under Schedule III, Sl. 111 of Notification No. 1/2017-Central Tax (Rate). The exemption for agricultural implements under Chapter 8201 was not applicable as the product neither qualified under that chapter nor met the manually operated or animal-driven criteria. en-us Wed, 16 Apr 2025 00:00:00 +0530 Thu, 03 Jul 2025 08:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774127 The AAR-Kerala classified plastic Rooter Trainer Cups used for plant propagation under CTH 3926 90 99 rather than HSN 8201 90 00. The Authority determined that since the product is made of plastic, it falls under Chapter 39 of the Customs Tariff covering "Plastics and Articles thereof." As no specific sub-heading existed for agricultural plastic products, it was classified under the residual heading 3926 90 99. The GST rate applicable is 18% (9% CGST + 9% SGST) under Schedule III, Sl. 111 of Notification No. 1/2017-Central Tax (Rate). The exemption for agricultural implements under Chapter 8201 was not applicable as the product neither qualified under that chapter nor met the manually operated or animal-driven criteria. Case-Laws GST Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774127