Aristocrat Industries Private Limited ., In re
Date: July 21, 2025
Subject Matter
PVC Raincoats classifiable as Plastic Articles (HSN 3926), Subject to 18% GST. AAR ruling upheld.
Summary
This appeal was filed by M/s. Aristocrat Industries Private Limited challenging an Advance Ruling (WBAAR/2024-25 dated February 27, 2025) that classified PVC raincoats as plastic items (HSN 3926) attracting 18% GST, instead of textile items (HSN 6201…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017‘ and the ‘SGST Act, 2017’) are in pari materia and have the same provisions in like matter and differ from…