Maavisa Fom CUP Private Limited ., In re

Date: June 18, 2023

Court: Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Amit Kumar, Harilal Prajapati
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Subject Matter

"Foam cup pad" made of polyurethane, glue and fabric, is to be classified under heading 39262091 and is liable to GST @ 18%

Classification

Summary

The ruling involves an applicant operating a manufacturing unit that produces foam cup pads for use in the manufacture of women's brassieres. They are seeking clarification on the appropriate HSN code for billing these foam cup pads as finished p…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 &  UNDER SECTION 98(4) OF THE UPGST ACT, 2017 M/s MAA VISA FOM CUP PRIVATE LIMITED, 14 Textile Center, Pilkhuwa, Hapur, Hapur, Uttar Pradesh -245304 (hereinafter referred as “the applicant”) having GSTIN 09AALCM2054NlZ0 have filed an application for Advanc…

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