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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 ..... and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. Saro Enterprises, No. 28, First Reddy Street, Ekkattuthangal, Chennai 600032 (hereinafter referred to as 'Saro' or 'Applicant) are a proprietary manufacturer registered under GSTIN 33AANPM1974C1ZS. The applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of Rs. 5,000/-each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gricultural implements. They have furnished specification sheets, invoices for sale. 3.2 The details and documents furnished were examined. It is seen that the goods are hard plastic trays made of polypropylene. It is seen from the catalogue produced that the goods are of 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. The holes are designed to ensure optimum drainage of water and to prevent the roots from getting damaged. The applicant states that the trays are also compatible to various rice transplantation machinery. However, the tray itself is not a part of any machine or use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manicure or pedicure sets, and goods of heading No. 82.09, this chapter covers only articles with a blade, working edge, working surface or other working part of: (a) Base Metal; (b) Metal carbides or cermets; (c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or (d) Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive. Explanatory Notes to Chapter 82 states Tools, cutlery etc do not in general fall in their Chapter unless the blade, working edge, working surface or other working part is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he holes are designed to ensure optimum drainage of water and to prevent the roots from getting damaged. Once the seedlings are grown as a single mat, the trays used to transport the seedlings to the land for transplantation. This may be done directly by the farmer or the seedling mats may be placed in rice transplant machinery which will carry on the transplantation work. The Applicant states that the trays are sold to end users who are farmers and also small dealers who make the sale to farmers. These trays are also compatible to various rice transplantation machinery in terms of the dimension of the seedlings mat grown, spacing between each seedling etc. The trays help in growing and transporting the seedlings in an organized, labor-savi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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