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TMI Blog2018 (10) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... er 82 covering Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal should necessarily have a blade, working edge, working surface or other working part of base metal or others - The product in question is Seedling Trays made of fully of plastic i.e. polypropylene and hence it cannot be classified under chapter 82 or anywhere under Section XV and accordingly it cannot be classified under 8201 as Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. The trays are sold to en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per Sl No. 111 of Schedule III of G.O. (Ms) No. 62 dated 29.06.2017 No. II (2)/CTR/532(d-4)/2017 as amended. - ORDER No. 16/AAR/2018 - - - Dated:- 27-9-2018 - MS. MANASA GANGOTRI KATA AND S. VIJAYAKUMAR, MEMBER Note : Any appeal against the advance ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as Agricultural Implements as per advance ruling obtained by them. Under GST, they state that the goods are agricultural implements under Chapter 8201 which is exempted as per Sl.No. 137 of Notification No 2/2017-Central Tax dt 28.06.2017 as amended. 3.1 The Authorized Representative of the Applicant was heard in the matter. They have produced profile of Company, write-up, pamphlets of the product. The goods are made up of recycled or pure poly- propylene. They have stated that the items are Agricultural implements classifiable under 8201 and used as seedling trays by farmers for transplanting seedlings. In VAT regime they are exempt as agricultural implements. They have furnished specification sheets, invoices for sale. 3.2 The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be classifiable under Tariff heading 8201 Chapter 82 falls under Section XV of Customs Tariff which covers Base Metals an articles of Base Metals . Section Note 3 states: 3. Throughout this Schedule, the expression base metals means : iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, gennanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium. The chapter notes for chapter 82 are as follows: 1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading No. 82.09, this chapter covers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. 4.3. On examination of the product brochure submitted by the applicant the product is Agricultural - seeding tray made of hard plastic or polypropylene with dimensions 600 mm x 30 mm x 30 mm with grooves dividing the tray into small squares each of which have holes of 1 mm or 3 mm size, depending on the variety of the tray. Paddy seedlings are grown in these trays after suitable soil is placed in them. The holes are designed to ensure optimum drainage o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les, not elsewhere specified or included of plastics. Accordingly, the subject goods are rightly classified under CTH 39269099 as articles of plastics not elsewhere specified. SL no 111 of Schedule III of Notification No 01/2017-C.T. (Rate) dated 28.06.2017 as amended and SL no 111 of Schedule III of of G.O. (Ms) No. 62 dated 29.06.2017 no. II (2)/CTR/532(d-4)/2017 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] at 9% CGST and 9% SGST. 5. In light of the above, we rule as under: RULING Agricultural Seedling Trays made of Plastic manufactured by the Applicant are classifiable under CTH 39269099 and the applicable ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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