Bhavya Srishti Udhyog Private Limited ., In re

Date: June 18, 2021

Court: Authority for Advance Ruling
Bench: Chhattisgarh
Type: Advance Ruling
Judge(s)/Member(s): Sonal Mishra, Rajesh Singh
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Subject Matter

'Waterproof Trellis support for climbing plants using bamboo and High-Density Polyethylene' merit classification under HSN '1401 10 00'

Classification

Summary

Applicant’s product named “Waterproof Trellis support for climbing plants using bamboo and High-Density Polyethylene” are not eligible for exemption provided under sr. no. 137 of Notification No. 2/2017-Central Tax (Rate), dated 28-…

M/s Bhavya Srishti Udhyog Private Limited , Prerna Vidhyalaya Campus, Kritpur Road, Katiya, Bemetara, Chhattisgarh GSTIN- 22AAICB8158P1Z5, [hereinafter also referred to as the applicant] has filed an application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling regarding GST classification of their product namely “Waterproof Trellis support for climbing pla…

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