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2019 (3) TMI 921 - AAR - GSTClassification of goods - Rate of tax - VAYA TYFFN (lunch boxes) and VAYA Drynk (bottle) - N/N. 01/2017- Central Tax (Rate) dated 28/06/2017 as amended from time to time - Held that:- In the case at hand, the products Vaya Tyffn and Vaya Drynk are made using double walled vaccum designed to keep the food/drink at the desired temperature for reasonable period of time. These are utensils for household items made of stainless steel, they are more specifically covered vacuum vessels capable of retaining the food/drink at a particular temperature. Rule 3(a) of General Rules for the interpretation of import tariff states that the heading with the more specific description shall be preferred. Further, Explanatory notes for heading 7323 of HSN provides that this group comprises a wide range of iron or steel articles, not more specifically covered by other headings of the Nomenclature’ which in this case is under heading 9617. Vaya Tyffn and Vaya Drynk are double walled stainless steel articles which perform temperature retention and are more specifically classified under Heading 96170019. The goods are chargeable to 14% CGST and 14% SGST as per Sl.No. 225 Schedule IV of Notification No. 01/2017 -C.T.(Rate) dated 28.06.2017 and Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 respectively upto 14.11.2017. From 15.11.2017, they are chargeable to 9% CGST and 9% SGST as per S.No. 449B of Schedule -III of Notification No. 01/2017 -C.T.(Rate) dated 28.06.2017 as amended and Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended respectively.
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