Ananta Synthetic Innovations ., In re

Date: December 30, 2020

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Mohit Agrawal
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Subject Matter

Geo Membrane for Waterproof Lining fabrics aka 'Pond Liner' is classifiable under CTH 3926 90 99 attracting 18% GST

Classification

Summary

The classification of the product manufactured and supplied by the applicant M/s. Ananta Synthetic Innovations (as per the First Schedule to the Customs Tariff Act, 1975(51 of 1975)) as well as the corresponding rate of GST (as per Notification No.01…

The applicant M/s. Ananta Synthetic Innovations, Survey No.345, Ananda Viramgam Medaadraj road, Manipur, Kadi, Mehsana-382728 are manufacturers and suppliers of the product namely “Geo Membrane for Waterproof Lining fabrics” which is used for Water Proof Lining of Ponds, Canals and other Water storage places. The applicant has submitted that the said product is also referred to as Pond…

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