Case LawAdvance Ruling No. RAJ/AAR/2019-20/02
Laxmi Rubber Industries ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- April 16, 2019
- Type:
- Advance Ruling
Subject
Rubber Ring/Gasket/Seal, Rubber Foot Batten Washer and Rubber Grommets are classifiable under Chapter Heading 4016 and attract GST@18%
Classification
Summary
Rubber Ring/Gasket/Seal, Rubber Foot Batten Washer and Rubber Grommets are classifiable under Chapter Heading 4016 and attract GST @ 18% (CGST 9% + SGST 9%)
Judgement
The issue raised by M/s Laxmi Rubber Industries, H-84, Road No. 5A, RIICO Bindayaka, Jaipur, Rajasthan 302012 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (a) given as under: a. Classification of any goods or services or both; Further, the applicant being a registered person (GSTIN is 08AACFL1715B1ZX as per the declaration given by…