Green Rubber Crumb Private Ltd ., In re

Date: September 22, 2021

Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): T R Ramnani, Rajiv Magoo
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Subject Matter

Crumb rubber/granule is classifiable under Heading 4004 and is liable to GST @18%

Classification

Summary

Question.  What is the (HSN) classification of Crumb rubber/granule? Therefore what is Current duty applicable? Answer:-   Crumb rubber/granule is classifiable under Heading 4004 and is liable to GST @18% (9% each of CGST & SGST/18% IGS…

The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s. GREEN RUBBER CRUMB PRIVATE LIMITED,the applicant, seeking an advance ruling in respect of the following question.- What is the (HSN) classification of C…

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