TaxTMI 
TaxTMI 
2019 (4) TMI 306
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....entral Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. Mr. Janakiraman Govindarajan Prop. of M/s. Valuemax Poly Plast Old No.85, New No. 64, Ponniamman Nagar Main Road, Ayanambakkam, Chennai - 600032. (hereinafter referred to as 'Value Max' or 'Applicant') are manufacturer of Agricultural Seedling Trays and registered under GST Act vide GSTIN 33AFAPG0877L1ZI. The Applicant has sought Advance Ruling on the following in respect of t....
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....nder TNVAT, the Agricultural Seedling Trays were exempted as 'Agricultural Implements' as per Advance Ruling obtained by M/s. Saro Enterprises, who manufactures similar seedling trays. Under GST regime, the applicant state that the goods are agricultural implements under Chapter 8201 which is exempted as per SI.No. 137 of Notification No 2/2017-Central Tax dt 28.06.2017 as amended. 3. The Authorized Representative of the Applicant was heard in the matter. They submitted that the items are made of polypropylene material which is used as seedling trays for uniform planting of paddy. They ensure faster planting. The seeds are planted in soil in the tray and after 14 days paddy grows. Paddy is transplanted to field and the seedlings ar....
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....eedling Trays; the applicability of the exemption Notification to the product and availability of Input Tax Credit. 5.1 In terms of explanation (iii) and (iv) to Notification No. 1/2017 - Central Tax (Rate) dt. 28-06-2017, tariff heading, sub-heading, heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 and the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall be applied for the interpretation and classification of goods. 5.2 The Applicant claims that the goods are to be classifiable under Tariff head....
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....ed under Tariff heading 8201 reveals that the goods covered under this Section XV have to be made of base metals or should be articles of base metals. 'Base metals as per Section Note above do not include plastics'. Further, chapter 82 covering 'Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal' should necessarily have a blade, working edge, working surface or other working part of base metal or others as above. The product in question is Seedling Trays made of fully of plastic i.e. polypropylene and hence it cannot be classified under chapter 82 or anywhere under Section XV and accordingly it cannot be classified under 8201 as Hand tools, such as spades, shovels, mattocks, picks, hoes....
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....ith any machine or electronically driven nor is it an accessory of any agricultural machinery. Rice planting machinery do not need these seedling trays to function and hence cannot be classified as parts or accessories of agricultural machinery. 5.4 The goods are trays made of polypropylene of certain dimensions. Chapter 39 covers Plastics and articles thereof Chapter 3926 covers Other articles of plastics and articles of other materials of headings 3901 to 3914 Tariff Heading 39269099 covers other articles not specified HSN Explanatory Notes to Chapter heading 3926 states This heading covers articles, not elsewhere specified or included of plastics. Accordingly, the subject goods are rightly classifiable under CTH 39269099 as article....