TMI Blog2020 (6) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... ssified under Chapter 3919 and the same has been accepted by the applicant. It will therefore not be open for them to apply for a change of classification, for the same product, to this authority. - GST-ARA-46/2019-20/B-20 - - - Dated:- 25-2-2020 - MS. P. VINITHA SEKHAR, AND MR. A. A. CHAHURE, MEMBER PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act respectively] by M/s. SECURITY PRINTING AND MINTING CORPORATION OF INDIA LIMITED, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpering, it would have verifiable tamper-evidence. B. Statement containing the Applicant s interpretation of law and /or facts There two HSN chapter headings for above mentioned product, one is 3919 which attracts 18% GST and the another one is 4911 which attracts 12% GST. Hence, advance ruling is sought for exact single HSN code of the said goods. 03. CONTENTION - AS PER THE CONCERNED OFFICER Jurisdiction Officer has not made any written submissions. 04. HEARING Preliminary hearing in the matter was held on 17.12.2019. Shri Bhushan Kulkarni, Dy. Manager (Finance Accounts), Authorized Representative, appeared and requested for admission of their application. Jurisdictional Officer was not present. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch the subject goods are imported) is as follows: Self-Adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls 5.5 As per the submissions made by the applicant we find that the subject product is nothing but a self-adhesive film which is able to stick permanently to paper and classifiable under Chapter 3919. Our finding is also strengthened by the fact that applicant is importing the said goods under Chapter 3919. 5.6 Section VII of the GST Tariff comprises of Chapters 39 and 40. Note 2 to Section VII states that Except for the goods of Heading 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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