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Agricultural Seed Treating Drum Tax Classification: GAAR Rules Under Chapter Heading 8436, GST Rate Set at 12%.

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....Classification of goods - applicable rate of tax - Agricultural manually hand operated Seed dressing, Coating and Treating drum - to be classified under HSN 8201 or under HSN 8437? - the GAAR has correctly classified the product in question under Chapter Heading 8436 and tariff item 8436 80 90. - liable to GST at 12% - AAAR....

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