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2019 (2) TMI 1740 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESHLiability for collection of TCS - Aluminium ladders -Generally used for Domestic / House -hold purpose. Made of aluminium metal and corners are concealed with plastic caps - Aluminium industrial ladders - Aluminium is majorly used with other Metals (S.S & M.S) used for tools and additional support - HELD THAT:- In the present case the goods under question, i.e., the Aluminium ladders -Generally used for Domestic / House -hold purpose, do not fall under the entry no 186 of Schedule II of Notification 01/2017 of IGST Act attracting the tax rate of 12% (6%CGST+ 6% SGST) as contested by the Applicant. The Aluminium Ladders, meant for Household purpose are not the class of goods akin to the HSN Code 7615 of Table, kitchen or other household articles. These are meant to be used at any place, and necessarily not be classified akin to kitchen or household articles basing on the description, purpose and use of the goods. Irrespective of the end use of the ladders whether for domestic purpose or for Commercial use, Aluminium ladders come under HSN code 7616, "Other articles of Aluminium" and accordingly attract Tax rate of 18%.
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