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2018 (9) TMI 696 - AUTHORITY FOR ADVANCE RULINGS, UTTARAKHANDClassification of goods - Wet Baby Wipes - Wet Face Wipes - Bed and Bath Towels - Shampoo Towels - applicant has requested to classify the impugned goods under the GST Regime quoting the reason of overlapping entries in the GST Schedule as notified by the Notification No. 1/2017-Central Tax(Rate) dated 28.06.2017 and Notification No. 1/2017- State Tax (Rate) dated 30.06.2017 as amended vide Notification No.41/2017-Central Tax (Rate) dated 14.11.2017 and the Notification No. 41/2017-State Tax(Rate) dated 14.11.2017. Wet Baby Wipes - Government vide F.No.332/2/2017-TRU dated 22.12.2017 - Held that:- The Government vide F.No.332/2/2017-TRU dated 22.12.2017 has clarified the matter and there is no more scope left for further discussion over this issue and accordingly the “Wet Face Wipes” is to be classified as under the HSN code- 3307 and as on date it will attract 18% GST rates. Wet Face Wipes - Held that:- Similar to the product “Wet Baby Wipes”, mentioned above at serial (A), the product in question namely “Wet Face Wipes” consists of Non-woven spun lace fabric of 40-60 grams per square made from 60-70% viscose(regenerated cellulose)fiber +30%-40% polyester fiber of standard size 150 mm x 200 mm - Since, the basic nature and working of the product “Wet Face Wipes” is almost the same as that of wet baby wipes i.e. gently cleaning the skin by removing the dirt and moistening it and on comparing the basic functions of the ingredients which is impregnated in the form of lotion over the non-woven fabric in respect of “Wet Baby Wipes”, the same is to be taken into the HSN Code -3307 as the ingredients in this case are almost same and function founds to be same - wet face wipes will fall under HSN code-3307 and as on date it will attract GST @ 18%.. Bed and Bath Towels - Held that:- The basic function of the aforesaid product is to clean and moisturizing the skin which may be use for body cleansing for a bed ridden person or who requires partial assistance - The classification of an item has to be under the heading of those items where it can be placed and can find a most suitable heading - product viz “bed and bath towel' merit classification in Chapter heading 3307 in as much as the other chapter headings (supra) do not give 'Bed and Bath Towels” its essential character i.e. ' cleaning and bathing” and the said product also covered in chapter note 4 of Chapter 33, Further, the basic nature and working of the product “Bed and Bath wipes” is almost the same as that of wet face wipes i.e. gently cleaning the skin by removing the dirt and moistening it , The said product is also impregnated in the form of lotion over the non-woven fabric. The rate of GST as on date is 18%. Shampoo towels - Held that:- The basic function of the aforesaid product is to clean and shampooing the hairs which may be use for a bed-ridden person or who requires partial assistance - the product in question has undergone a process which makes it a “preparation for use on hair” - the package of “Shampoo Towels” indicate that it is meant for application on hair and the said product is indeed manufactured for use on hair only - the product “Shampoo Towel,” merit classification under Chapter 3305 of GST Tariff Act, 2017 and the rate of GST applicable on the said product is 18% as on date. Ruling:- Wet Baby Wipes is classified under HSN Code 3307 and taxable at 09% CGST + 09% SGST = 18% - Wet Face Wipes under HSN Code 3307 and taxable at 09% CGST + 09% SGST = 18% - Bed & Bath Towels is classified under HSN Code 3307 and taxable at 09% CGST + 09% SGST = 18% - Shampoo Towels is classified under HSN Code 3305 and taxable at 09% CGST + 09% SGST = 18%.
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