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2018 (10) TMI 349 - AAR - GSTClassification of goods - rate of tax - Coir Sheets / Rubberised Coir sheets or Blocks - Held that:- As the information given by the applicant is not sufficient enough to conclude the rate of tax applicable for the products they are referring to in their application, as “coir products (except coir mattresses)” are covered under schedule II and “coir mattresses whether or not covered” are covered under schedule III to Notification No.1/2017 2017-Central Tax (Rate), dated 28.6.2017 as amended , and even the mattress layers needs to be classified in the Tariff heading 9404 covered under Schedule III to the Notification referred above, the applicant has been asked during the time of personal hearing to produce copy of the product catalogue to decide the correct rate of tax applicable - If the product is being used in manufacturing Mattresses, then it attracts rate of duty applicable under schedule III of the Notification No.1/2017-Central Tax (Rate), dated 28.6.2017 as amended. Since the applicant has not produced the required information even after giving enough time, the issues raised in their application cannot be decided for want of information from their end and advance ruling cannot be given in this case. Application disposed off.
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