Case LawAdvance Ruling No. HP-AAR-10/2020
Shivalika Enterprises ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Himachal Pradesh
- Date:
- October 20, 2020
- Type:
- Advance Ruling
- Members:
- Rakesh Sharma, Abhay Gupta
Subject
Non Woven Fabric made using PP granules is classifiable under CTH 5603
Classification
Summary
a) Question: Classification of Non Woven Fabric, which is made using PP granules. Answer: 5603. b) Question: Classification of products made of Non Woven Fabric like Non Woven Fabric bag, 3 ply mask, surgical cap, surgical gown and surgical shoe cove…
Judgement
1. The present application has been filed u/s 97 of Central Goods and Service Tax Act, 2017 and Himachal Pradesh Goods and Service Tax Act, 2017 by M/s Shivalika Enterprises, Kala Amb, District Sirmour regarding classification of goods. 2. At the outset, we would like to make it clear that the provisions of both the Himachal Pradesh Goods and Service Tax Act, 2017 and Central Goods & Service A…