Case LawGUJ/GAAR/R/39/2020
The Roll Company ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- July 3, 2020
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Mohit Agrawal
Subject
‘Finished Zipper’ shall be classified as “Slide Fasteners” under Chapter heading 9607.11
Classification
Summary
Question: What is the Classification as per HSN and rate of tax in terms of the Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 as amended by the Notification No.18/2018-Central Tax (Rate) dated 26.07.2018 in respect of their produc…
Judgement
The applicant stated that their unit namely M/s The Roll Company, Shed No. A-1/310, Road No.-03, GIDC, Sarigam, Valsad, Gujarat-396155, having GSTIN 24AAEPS5243H1ZQ, is engaged in the manufacture of Slide Fasteners and its Parts falling under HSN 9607. After 27.07.2018, there is no uniformity in the classification and the rates of duty in respect of the products, Slide Fasteners and its Parts in t…