Case Law70/2019-20/B-62
Green Rubber Crumb Private Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- September 22, 2021
- Type:
- Advance Ruling
- Members:
- T R Ramnani, Rajiv Magoo
Subject
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…
Judgement
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…