Abubacker Kaleel Rahman, M/s. Sameer Mat Industries ., In re
Date: March 1, 2019
Subject Matter
Polypropylene mats were taxable @ 12% GST till 25-01-2018 and thereafter at 5% GST
Summary
1. Chapter 46 of the Schedule 1 of the Tariff, the Circular in F.No.93/24/87-06. 3 dtd. 16-06-1987 issued by the Ministry of finance, Circular issued by the CBIC in No. 4/2018-Customs, F.No.609/12/2018-DBK dated 24-01-2018 and Judgment in ‘Supr…
The applicant is doing business on polypropylene mat commonly known as Plastic Mat. Plastic mats are manufactured by plaiting together the mono-filament and strips. According to him, the commodity is coming under the classification of HSN code 4601 01. However, being a plastic product, certain doubts are raised by tax officials regarding the classification of die commodity under HSN 3902 10.…