Valuemax Poly Plast ., In re

Date: February 27, 2019

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
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Subject Matter

Agricultural Seedling Trays made of base material of Polypropylene Granules are classifiable under CTH 3926 90 99

Classification

Summary

1. Agricultural Seedling Trays made of base material of Polypropylene Granules manufactured by the Applicant as Plastic are classifiable under CTH 39269099. 2. The applicable tax rate is 9% CGST as per Sl. No. 111 of Schedule III of Notification No 0…

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 res…

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