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2023 (4) TMI 961 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKAClassification of goods - rate of GST - wooden ice cream sticks and wooden ice cream spoons - to be classified under HSN 4421 91 90 or not - HELD THAT:- The impugned products i.e. wooden sticks and wooden spoons are made of specific wood European white Birch (Betula Pendula) taken from Siberian forest and thus they are qualified to be articles of wood. The applicant contended that the impugned products merit classification under HSN code 4421 91 90, however the heading 4421 pertains to other articles of wood such as cloth hangers; articles such as spools, cops, bobbins etc., for cotton machinery, jute machinery and other machinery; and also covers parts of wood. From the above it is seen that the subject articles, i.e., wooden sticks and wooden spoons do not merit classification under the said tariff heading. Alternate classification for the impugned products - HELD THAT:- The heading 4419 covers tableware and kitchenware of wood and specifically 4419 90 covers table ware and kitchenware of other wood i.e. other than bamboo wood. Further HSN explanatory notes provides that the heading 4419 covers spoons, crumb-scoops in addition to other articles. The impugned products being the wooden spoon and wooden stick qualify to be covered under spoons and crumb-scoops respectively. Thus the more specific classification of the impugned products would be 4419 90 90 as tableware made up of wood other than bamboo. Rate of GST applicable to the impugned products - HELD THAT:- Notification No. 1/2017-Central Tax(Rate) dated 28.06.2017, as amended, specifies GST rate of 12% on the impugned products i.e. wooden sticks and wooden spoons, in terms of Sl.No. 99B of Schedule II to the Notification.
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