Plastic Seedling Tray Classified as Article of Plastic Under CTH 39269099; Subject to GST, Not Agricultural Machinery Accessory.

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....Classification of goods - Plastic Seedling tray - the tray itself is not a part of any machine or used with any machine or electronically driven nor is it an accessory of any agricultural machinery - To be classifiable under CTH 39269099 as articles of plastics not elsewhere specified. - Liable to GST....