Case LawAdvance Ruling NO.GST-ARA- 74/2018-19/B-169
Shradha Polymats ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- December 27, 2018
- Type:
- Advance Ruling
Subject
Polypropylene Mats made from plaiting materials are classifiable under HSN 4601 99
Classification
Summary
Whether 4601 as the HSN Classification of Polypropylene Mats is correct? Heading appropriate for Polypropylene Mats made from plaiting materials is 4601 and the relevant sub-heading is 4601 99. However as it is not necessary to go beyond four digit l…
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 SHRADHA POLYMATS, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether 4601 as the HSN Classification of Polypropylene Mats…