AAR: ‘Agricultural Seedling Trays’, classifiable as article of plastic under CTH 39269099, taxable at 18% GST

Tamil Nadu AAR holds that ‘Agricultural Seedling Trays’ made of plastic are classifiable under CTH 39269099 which covers “Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]”; Rejecting contention of the applicant that said goods are covered under Tariff heading 8201, elucidates that goods covered under Section XV have to be made of base metals or should be articles of b...