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2020 (9) TMI 547 - AAR - GSTClassification of goods - HSN Code - Plastic Mechanical Liquid Dispenser - HELD THAT:- The applicant is engaged in importing various types of plastic devices intended to be screwed/fitted on the bottle/containers. These plastic devices are used for pumping/ dispensing liquid or lotion from a bottle and serves for the depletion of the contents, viz. liquid, gel, cream etc. During the period from 01.07.2017 to 14.11.2017 - Notification No.1/2017-Central Tax (Rate) dated 28th June 2017, as amended, is notified the CGST rates of intra-state supply of goods. During the period from 01.07.2017 to 13.11.2017, the Notification No.1/2017-Central Tax (Rate) dated 28th June 2017, provided rate of CGST @14% for ‘Other articles of plastics and articles of other materials-HSN 3926), vide Entry/S. No. of 45 of Schedule IV of said Notification - Thus, till 14.11.2017, items in question were levied GST @ 28%. During the period from 15.11.2017 and onwards - W. e. f. 15.11.2017, the items in question were levied GST @ 18% Thus, the imported Plastic Items, (stated as Plastic Mechanical Liquid Dispenser) shall be classified, under Chapter sub-heading 3926.90- Others, as “articles, not elsewhere specified or included, of plastics (as defined in Note 1 to the Chapter) or other materials of heading 39.01 to 39.14”. Accordingly, the said product is liable to GST @ 28% (CGST@14% +SGST@14%) till 14.11.2017 and @ 18% (CGST@9% +SGST@9%) w. e. f. 15.11.2017.
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