Case LawGUJ/GAAR/R/34/2020
Pooja Enterprise ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- July 3, 2020
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Mohit Agrawal
Subject
Plastic Mechanical Liquid Dispenser falls under HSN '3926 90 90' and attracts 18% GST
Classification
Summary
Question: What is the HSN Code and rate of tax for Plastic Mechanical Liquid Dispenser? Answer: Imported Plastic Items, (stated as Plastic Mechanical Liquid Dispenser) shall be classified, under HSN Chapter sub-heading 3926.90- Others,&nb…
Judgement
BRIEF FACTS OF THE CASE: M/s. Pooja Enteroprise, 1st Phase, J-14, Old Type Shed, GIDC Vapi, Gujarat, having a GSTIN No.24AAGPPS6774E1ZV, is a company filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the SGST Act. 2. The applicant has submitted that they ar…