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2020 (4) TMI 632 - AUTHORITY FOR ADVANCE RULING GUJARATClassification of goods - rate of GST - Technical Varnish and Medium used in printing industry - HELD THAT:- “Medium”/ “Technical varnish” is independent product and is being sold to the printing industries. In the production of printing ink, varnish can refer to either a combination of oils, resins, waxes, solvents and other materials used as an ink vehicle. The use of varnish tends to increase the gloss of a printed ink. ‘Technical Varnish’/ ‘Medium’ are liquid used in printing ink. As such, ‘Technical Varnish’/ ‘Medium’ and ‘Printing ink’ are having separate identity and, hence, both are distinct products. The Explanatory Notes for Tariff Heading 3208 includes “Varnishes” but excludes ‘Printing inks’ which though having a similar qualitative composition to paint, are not suitable for painting applications (heading 32.15). The Tariff Heading 3215 covers all Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink. As the ‘Varnishes’ are different than “Printing ink” and are specifically covered under Tariff Heading 3208, the same do not fall under Tariff Heading 3215. Thus, HSN code of the product “Technical Varnish”/ “Medium” is 3208.
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