TMI Blog2018 (9) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Tax (Rate) dated 28.06.2017 and entry no. 97 of Schedule II of Notification No.01/2017- State Tax (Rate) dated 28.06.2017 and hence the tax rates applicable on the same are 6% under the Central Goods and Services Tax Act and 6% under the Karnataka Goods and Services Tax Act. - AAR NO. KAR ADRG 17/2018 - - - Dated:- 6-8-2018 - SHRI HARISH DHARNIA AND SHRI DR. RAVI PRASAD. M.P MEMBER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods Pallets and Box Pallets to enable him to levy and collect the correct rate of applicable GST. 3. The applicant furnishes some facts relevant to the stated activity: a. The applicant states that he is a manufacturer engaged in the manufacture of Plywood pallets and plywood boxes and corrugated boxes as individual items as per the size and requirements of the buyer and thus make a co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch input is claimed by them and in respect of Plywood pallets and plywood boxes, the GST rate of tax charged to the vendor must be @ 12%, considering the raw material and the finished goods, the rate of GST and the HSN are different, but in common parlance the material used is the plywood for the end product pallets and box pallets . FINDINGS DISCUSSION: 4. The submissions of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x (Rate) dated 28.06.2017 reads as under: HSN 4415 - Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood 6% Hence the tax rate applicable on the pallets and box pallets is 6% under Central Goods and Services Tax Act and 6% under the Karnataka Goods and Services Tax Act. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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