TMI Blog2023 (2) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... ade with Dried and/or Dyed flower buds will be classifiable as Other under Tariff Item No. 06039000. Heading 0604 deals with Foliage, Branches and Other Parts of Plants, without Flowers or Flower Buds, and Grasses, Mosses and Lichens, Being Goods 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 parts of plants, foliage, grasses and branches of plant, will be classifiable as Other under Tariff Item No. 06049000. It is found that vide serial number 34 of Notification No.2/2017-Central Tax (Rate) dated 28.06.2017, as amended [corresponding West Bengal s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to the earlier, henceforth for the purposes of these proceedings, the expression GST Act would mean the CGST Act and the WBGST Act both. 1.2 The applicant is a company engaged in manufacturing and processing of 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 as bouquets made with dried parts of plants and packed in plastic foil pack ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 is therefore exempt from GST (0% GST). 1.4 The aforesaid questions on which the advance ruling is sought for are found to be covered under clause (a) and (b) of sub-section (2) of section 97 of the GST Act. 1.5 The applicant states that the question raised in the application has neither been decided by nor is pending before any authority under any provision of the GST Act. 1.6 The officer concerned from the revenue has raised no objection to the admission of the application. 1.7 The application is, therefore, admitted. 2. Submission of the Applicant 2.1 The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AND SORTING MANUALLY DYEING AND COLOURING BY DIPPING IN COLOURED WATER/ SPRAYING MANUALLY [CALLED COLOURING] VARIOUS COLOURED DRY PARTS OF PLANTS AND FLOWERS ARE PACKED AND ARE READY FOR SALE IN PIECES/ BUNCHES/ BOUQUETS 2.4 In course of personal hearing, the applicant has produced before this Authority some sample input raw materials like dried Lotus Pods, dried Pine Cones, dried Wheat Stalks, flowers made from Shola (Sola) wood, dried Palm Leaves, dried Lentil/other Stalks etc. along with a few number of Bouquets made out of the inputs, so produced. 3. Submission of the Revenue The officer concerned from the revenue has not expressed any view on the issue raised by the applicant. 4. Observations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epared (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. 06039000. We find that Heading 0604 deals with Foliage, Branches and Other Parts of Plants, without Flowers or Flower Buds, and Grasses, Mosses and Lichens, Being Goods 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 parts of plants, foliage, grasses and branches of plant, will be classifiable as Other under Tariff Item No. 06049000. 4.4 We find that vide serial number 34 of Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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