Case LawAdvance Ruling NO.GST-ARA-31/2017-18/B-39
M/s. A.W. Faber-Castell (India) Pvt. Ltd In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- May 23, 2018
- Type:
- Advance Ruling
- Members:
- Pankaj Kumar, BV Borhade
Subject
Modelling dough is classifiable under HSN 3407
Classification
Summary
The applicant sought to know the appropriate classification and rate of CGST on the supply of the product in question- Modelling Dough. The AAR ruled that Modelling dough will be covered under HSN 3407.
Judgement
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”] by M/s. A.W. Faber-Castell (India) Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following question : Whether the product of the applicant i.e. &ldquo…