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2021 (3) TMI 500 - AAAR - GSTClassification of goods - rate of tax - Nizam Pakku - classifiable under Chapter heading 0802 8030 of the Customs Tariff or otherwise? - appellant has claimed that while they agree the classification upto 4 digit level, they do not agree to the classification at 8 digit level but they do not press the same - HELD THAT:- It is found from the Commercial Invoice No. E006/2017-2018 dated 08.03.2018 and the related Shipping Bill for Export, the product is described as ‘Nizam Betel Nut (Arecanut)’. Thus, it is seen that the product of the appellant is known as Betel nut (Areca nut) and assessed accordingly by the Customs. The terms ‘betel nut’ and ‘areca nut’ are the same and used interchangeably, The product of the appellant ‘Nizam Pakku’ classifiable under CTH 0802 8090 is leviable to 2.5% CGST as per Sl.No.28 of Annexure-I of Notification No. 01/2017C.T. (Rate) dated 28.06.2017 and 2.5% SGST under Sl.No. 28 of Annexure -I of Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended.
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