TMI Blog2021 (1) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... category of plastic scrap; as such it is the primary form of plastic. In view of the Notes 6 (b) of Chapter 39 of HSN, primary form of plastic covers blocks or irregular shapes of lumps, powders, granules, flakes and similar bulk forms. The product plastic grinding in small pieces are in irregular shapes of lumps and flakes. Therefore, said product i.e. plastic grinding in small pieces is no more scrap and is primary forms of plastic. Therefore, in terms of Notes 6 of Chapter 39 of Harmonised System of Nomenclature product grinding of plastic in small pieces is merit classifiable under heading 39.01 to 39.14 - the HSN code of goods viz plastic of grind would depend upon the type of primary form of polymers of said goods. Accordingly, GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advance ruling on the following question : What is the HSN code of grinding of plastic material and what is the tax rate of said goods?. Personal Hearing 4. The authorized representative of the company appeared and reiterated the submission already made in the application filed with the Authority of Advance Ruling. Findings and Discussion 5. We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by authorised signatory, during the personal hearing proceedings on 09-07-2020 before this authority. We also considered the issue involved, on which advance ruling is sought by the applicant, relevant facts the applicant s interpretation of law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r process into shapes which are retained on the removal of the external influences. 6. In headings 39.01 to 39.14, the expression primary forms applies only to the following forms: (a) liquids and pastes, including dispersions (emulsions and suspensions) and solutions; (b) Blocks of irregular shape, lumps, powders (including moulding powders) granules, flakes and similar bulk forms. 8. In view of the Notes 6 (b) of Chapter 39 of HSN, primary form of plastic covers blocks or irregular shapes of lumps, powders, granules, flakes and similar bulk forms. The product plastic grinding in small pieces are in irregular shapes of lumps and flakes. Therefore, said product i.e. plastic grinding in small pieces is no more scrap and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SILICONES IN PRIMARY FORMS 3911 PETROLEUM RESINS, COUMARONE-INDENE RESINS, POLYTERPENES, POLYSULPHIDES, POLYSULPHONES AND OTHER PRODUCTS SPECIFIED IN NOTE 3 TO THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS 3912 CELLULOSE AND ITS CHEMICAL DERIVATIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS 3913 NATURAL POLYMERS (FOR EXAMPLE, ALGINIC ACID) AND MODIFIED NATURAL POLYMERS (FOR EXAMPLE, HARDENED PROTEINS, CHEMICAL DERIVATIVES OF NATURAL RUBBER), NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS 3914 ION EXCHANGERS BASED ON POLYMERS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms 101. 3914 Ion exchangers based on polymers of headings 3901 to 3913, in primary forms 10. In view of the above we rule that goods viz. grind of plastic in small pieces merit classifiable under HSN code of 3901 to 3914 depends upon the primary form of polymer of the goods and GST rate for the heading No. 3901 to 3914 is 18% {9% CGST + 9% SGST} as per the entry No. 100 and 101 of Notification No. 01/2017-CT (Rate) dated 28.06.2017 and corresponding SGST Notification. 11. In view of the above, we pass the order as follows : R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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