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2023 (2) TMI 876 - AUTHORITY FOR ADVANCE RULING, WEST BENGALClassification of supply - exempt supply or not - bouquets made with dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured for decorative and ornamental purposes and sold with plastic foil packaging - to be classified under HSN code 06049000 or not - applicability of Sl. No. 34 of Notification No. 02/2017-CT (Rates) dated 28/06/2017. HELD THAT:- The applicant’s final product i.e. Bouquet, made with “Dried and/or Dyed” flower buds will be classifiable as “Other” under Tariff Item No. 06039000. Heading 0604 deals with “Foliage, Branches and Other Parts of Plants, without Flowers or Flower Buds, and Grasses, Mosses and Lichens, Being Goods of a Kind Suitable for Bouquets or for Ornamental Purposes, Fresh, Dried, Dyed, Bleached, Impregnated or Otherwise Prepared” (emphasis supplied). Therefore, the applicant’s final product i.e. Bouquet, made with “Dried and/or Dyed” parts of plants, foliage, grasses and branches of plant, will be classifiable as “Other” under Tariff Item No. 06049000. It is found that vide serial number 34 of Notification No.2/2017-Central Tax (Rate) dated 28.06.2017, as amended [corresponding West Bengal state Notification No. 1126 F.T. dated 28.06.2017], the whole Chapter 6 which deals with “Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage” is exempted from payment of tax. Hence, supply of goods by the applicant under Tariff Item Nos. 06039000 and 06049900, whether individually or in combination, is also exempt from payment of tax.
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