Tamil Nadu Authority for Advance Ruling 27 September 2018, TN/16/AAR/2018 (Clarification on classification and taxability of Agricultural Seedling Tray under GST)

AUTHORITY FOR ADVANCE RULING TAMILNADU ADVANCE RULING AUTHORITY PAPJM Buildings, II Floor, No.l, Greams Road, Chennai-6 PROCEEDINGS OF THE AUTHORITY FOR ADVANCE RULING U/s.98 OF THE GOODS AND SERVICES TA)( ACT, 2OL7. Members present are: 1.Ms. ManasaGangotri Kata, IRS Joint Commissioner/Member, Office of the Principal Chief Commissioner of GST & Central Excise, Chennai-34. Thiru S. Vijayakumar, M.