Plastic Agricultural Seedling Trays Classified Under CTH 39269099; Subject to 9% CGST and 9% SGST Rates.

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....Classification of goods - rate of tax - Agricultural Seedling Trays - cannot be classified as parts or accessories of agricultural machinery - Agricultural Seedling Trays made of Plastic manufactured by the Applicant are classifiable under CTH 39269099 and the applicable tax rate is 9% CGST and 9% SGST....