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TMI Blog2023 (2) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... f the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made from dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured for decorative and ornamental purposes falls under HSN code 06049000 and is exempt from GST and if not then what is the classification of bouquets which are made with dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured for decorative and ornamental purposes and sold with plastic foil packaging and what is the rate of GST. (iv) Whether Sl. No. 34 of Notification No. 02/2017-CT (Rates) dated 28/06/2017 covers "Bouquets" made from dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 9701." 2.3 Process of making dry parts of plants, foliage, flower buds, grasses and branches of plants is reproduced in the flowchart as furnished by the applicant: RECEIVING DRIED PARTS OF PLANTS FROM VARIOUS PLANT GROWERS/SMALL VENDORS ¯ CLEANING AND SORTING MANUALLY ¯ DYEING AND COLOURING BY DIPPING IN COLOURED WATER/ SPRAYING MANUALLY [CALLED COLOURING] ¯ VARIOUS COLOURED DRY PART ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and other plants; bulbs, roots and the like; cut flowers and ornamental foliage". Further, in terms of Note 2 of Chapter 6, as it has already been referred by the applicant, "any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind". We find that Heading 0603 deals with "Cut Flowers and Flower Buds of a Kind Suitable for Bouquets or for Ornamental Purposes, Fresh, Dried, Dyed, Bleached, Impregnated or Otherwise Prepared" (emphasis supplied). Therefore, the applicant's final product i.e. Bouquet, made with "Dried and/or Dyed" flower buds will be classifiable as "Other" under Tariff Item No. 060 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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