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2023 (11) TMI 765 - AAR - GSTClassification of goods - HSN Code - rate of tax - Urban Roots - Bio kavach - Immunity Booster, Avinja 7 - to be classified under HSN Code 30039011 or HSN Code 31010092? - HELD THAT:- The description of the product by the applicant does not indicate any cure therefore will does not fall under chapter 30 and hence will not attract a lower rate of tax - Further immunity boosters are not specified either in schedule I or schedule II as seen from the above table hence this is a commodity which is not specified in Schedule I, II, IV, V or VI of the Notification No. 01/2017 dt. 28.06.2017 and therefore would fall in residuary entry at Serial No. 453 of Schedule III and attract the tax at the rate of 9% CGST & 9% SGST each. The questions raised by the applicant are clarified as below: 1. HSN Code of Urban Roots and its Rate of tax - Serial No 453 of Schedule III of Notification No. 1/2017. Rate of Tax 9% CGST & 9% SGST. 2. HSN Code of -Bio kavach and its Rate of tax - Serial No 453 of Schedule III of Notification No. 1/2017. Rate of Tax 9% CGST & 9% SGST. 3. HSN Code of Immunity Booster - Avinja 7 and its Rate of tax - Serial No 453 of Schedule III of Notification No. 1/2017. Rate of Tax 9% CGST & 9% SGST.
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