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Poultry crates classified under Chapter 8436 for GST, subject to 18% tax rate. Debate resolved between Chapters 84 and 39.

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Full Text of the Document

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....Classification of services - product poultry crate - goods falling under chapter 84 or chapter 39 or some other classification - appropriate classification of poultry crates - The said equipments are a necessity in a poultry set up and are covered under Chapter 8436 - Liable to GST @18% - AAR....