The Gujarat Authority for Advance Ruling (AAR), ruled that the AI Crate/Travis is classified under Tariff Item (TI) 7306 of the Customs Tariff Act and attracts 18% Goods and Service Tax (GST). The applicant, Kantaben Rameshbhai Chaudhari, is engaged in the manufacture of veterinary instruments known as Al Crate (Artificial Insemination crate)/travis. This equipment/ instrument…
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