V M Polymers (Mohan Sujatha) ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- July 24, 2024
- Type:
- Advance Ruling
- Members:
- A Valli, D Jayapriya
Subject
Rope handle, vent plug, and split top/bottom support used as parts of electric accumulators fall under HSN '8507' attracting 28% GST
Summary
The applicant sought an advance ruling to determine the classification and tax rate of three plastic products—rope handle, vent plug, and split top/bottom support—used as parts of electric accumulators. The applicant contended that these…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, TAMILNADU M/s. V M Polymers (Mohan Sujatha), No.60, Water Tank Street, Varadharajapuram Medu, Coimbatore- 641015(hereinafter called as ‘the Applicant”) is engaged in the business of manufacturing plastic articles used as parts of electric accumulator (commonly known as “high power batteries”). They are…