Metro Aluminium ., In re
Date: February 14, 2019
Subject Matter
Aluminium ladders come under HSN code 7616, attracting 18% GST, irrespective of their end use
Summary
Irrespective of the end use of the ladders whether for domestic purpose or for Commercial use, Aluminium ladders come under HSN code 7616, “Other articles of Aluminium” and accordingly attract Tax rate of 18% (9% CGST+9% SGST).
M/s. Metro Aluminium (herein referred as applicant), holding GSTIN 37ARYPA8266B1ZH, having registered address #76-8-8/1, Crombay Road, Bhavanipuram, Vijayawada(AP), are registered taxable person. The applicant is engaged in business of Aluminium extrusions (Dealers for Jindal aluminium), other product of Aluminium and hardware. 4. QUESTION RAISED BEFORE THE AUTHORITY: The applicant seeks Advance R…