Case LawAdvance Ruling Number: AR 04-05/AR/DMN-Silvassa/2018
Aristoplast Products Pvt Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Daman and Diu
- Date:
- December 11, 2018
- Type:
- Advance Ruling
Subject
Plastic Broom-Stick is classifiable under HSN 9603 21 00
Classification
Summary
1. The product Plastics Broom-Sticks is classifiable under HSN Code 96032100 as “Others” and the product Plastics Broom-Stick is eligible for concessional rate of tax vide given to the products falling under this head vide Notification No…
Judgement
M/S Aristoplast Products Pvt Ltd, Survey No 45/2-8, Vapi Daman Main Road, Dabhel, Nani Daman – 396210, having GSTIN Number 25AAMCA5352JIZI, is engaged in the manufacturing of Broom Stick made of Plastics, Sprayers and other products made of plastics etc. They have made two application for seeking Advance Ruling first application on 12.09.2018 under advance Ruling was made for deciding the co…