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TMI Blog2023 (8) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 2017 and Section 97 of UPGST Act, 2017 read with Rule 104 of the UPGST Rules, 2017 in Form GST ARA-01 (the application form for Advance Ruling), discharging the fee of Rs. 5,000/- each under the CGST Act and the UTGST Act. 2. The applicant is a manufacturing unit, registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and UPGST Act respectively). The applicant is engaged in the manufacture of highly specialized foam cup pads in state of art machines, using raw materials including foam made from polyutherane, glue and fabric. 3. The applicant has sought advance ruling in respect of the following question : i) To con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturing Foam Cup Pads include foam made of polyutherane, glue and fabric. Since foam pad cup by character is an insulating liner made of polyutherane foam, they were invoicing their goods under HSN code 39269079 with applicable rate of 18%. 7. The application for advance ruling was forwarded to the Central Jurisdictional GST Officer vide letter dated 20.04.2023 to offer their comments/views/verification report on the matter. Assistant Commissioner CGST Division-Hapur vide his letter dated 03.05.2023 submitted that M/s MAAVISA FOM CUPPRIVATE LIMITED GSTIN 09AALCM2054N1Z014 Textile Center, Pilkhuwa, Hapur, Hapur, Uttar Pradesh -24530, is falling under the jurisdiction of state and comments may be called from State Jurisdiction. Deputy C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cs and other material of headings 3901 to 3914. Plastic or nylon tipped hammers insulating liner of nylon, HDPE products'. The applicant has specifically mentioned that their product by character is an insulating liner and the heading 39269079 also contains the words 'insulating liner', hence, the product 'Foam cup Pad' is classifiable under 39269079 attracting GST @ 18%. 8. Mr. Hitesh Bajaj, Director, M/s Maavisa Fom Cup Private Limited, appeared for the personal hearing held in 16.06.2023 and reiterated the submissions made in the application of advance ruling. DISCUSSION AND FINDING 9. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGSI Act are the same except for ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29090, 39262091 For billing of foam cup pads as finished products which is supplied and used to manufacture brassier (ladies bra) by manufactures. 13. From the submissions made by the applicant, we observe that the applicant is manufacturing the product, 'Foam cup pads', to be used in the manufacture of women's brassies. The said product is manufactured using the raw materials viz. polyuthernne, glue and fabric. The applicant has specifically submitted that the product has the character of insulating liner made of polyutherane foam, and it essentially displays the character of insulating liner made of polyutherane foam. The general rules for the interpretation of tariff can be referred for better understanding. GENERAL RILE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under heading 3909. Accordingly, it satisfy the definition of "plastics "as per chapter Note 1. As per the applicant, the 'Foam cup pads' manufactured using polyutherane, glue and fabric. Thus, 'Foam cup pads' can be considered as articles of plastics/and articles of other materials of headings 3901 to 3914. The heading 3926 reads -"Other articles of plastics and articles of other materials of headings 3901 to 3914" .Since, there is no other specific entry for 'Foam cup pads' ,thus the 'Foam cup pads' is classifiable under heading 3926. The applicant has requested to know whether the 'Foam cup pads' manufactured by them can be classified under HSN 62129090. The chapter 62 "Articles of apparel and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s/and articles of other materials of headings 3901 to 3914, articles of apparel and clothing accessories, and made of polyutherane foam. Hence the product will be classified under HSN Code 39262091 on merit. 15. From the analysis of the above paras, we are of the considered views that the 'Foam cup pad' made of polyurethane, glue and fabric, is to be classified under heading 39262091 and is liable to GST @ 18% (CGST @ 9% and SGST @ 9%). 16. In view of the above discussions, we, both the members unanimously rule as under; RULING 1. To confirm exact HSN code out of the following- (2) 39269079 (2) 62129090, 39262091 For billing of foam cup pads as finished products which is supplied and used to manufacture brassier (ladies bra) b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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