Nilkamal Limited ., In re
Date: March 8, 2022
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Rajiv Magoo, T R Ramnani
Subject Matter
Poultry crate falls under HSN '3923 10 90'
Summary
Chapter 39 of the Tariff covers ‘Plastics and Articles thereof’. Chapter 3923 of the Tariff covers ‘Article for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics’. Further, S…
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 respectively] by M/s. Nilkamal Limited the applicant, seeking an advance ruling in respect of the following questions. 1. Whether product crate is falling under chapter 84, chapter head…