Plastic Rooter Trainer Cups classified under CTH 3926 90 99 not HSN 8201 90 00, GST rate 18%

Plastic Rooter Trainer Cups classified under CTH 3926 90 99 not HSN 8201 90 00, GST rate 18%Case-LawsGSTThe AAR classified plastic Rooter Trainer Cups used for plant propagation under CTH 3926 90 99 rather than HSN 8201 90 00. The Authority determined tha

Plastic Rooter Trainer Cups classified under CTH 3926 90 99 not HSN 8201 90 00, GST rate 18%
Case-Laws
GST
The AAR classified plastic Rooter Trainer Cups used for plant propagation under CTH 3926 90 99 rather than HSN 8201 90 00. The Authority determined that since the product is manufactured from plastic, it falls under Chapter 39 “Plastics and Articles thereof” of the Customs Tariff. The cups did not qualify under any specific 4-digit headings within Chapter 39, thus falling under the

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