Saro Enterprises ., In re
Date: February 6, 2019
Subject Matter
Agricultural Seedling Trays made of plastic are classifiable under HSN 3926 90 99. AAR ruling upheld
Summary
The Appellants in the grounds of appeal have stated that the seedling trays, though made of plastics are used only for agriculture and therefore is to be considered as a hand tool of a kind used in agriculture and classified under 8201 with tax exemp…
The subject Appeal has been filed under Section 100(1) of the TamilNadu Goods 85 Services Tax Act 2017 /Central Goods 86 Services Tax Act 2017(hereinafter referred to ‘the Act’) by M/s. Saro Enterprises No. 28, First Reddy Street, Ekkattuthangal, Chennai 600032 (hereinafter referred to as `Saro’ or `Appellant). The Appellant is registered under GST vide GSTIN 33AANPM1974C1ZS. The…