Coastal Foam Private Limited ., In re
Date: August 19, 2025
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): K. Ravi Sankar, B. Lakshmi Narayana
Subject Matter
Coir Felt and Sheets Classified Under HSN 9404 90 00, Taxable at 12% GST
Summary
The Authority for Advance Ruling has clarified the HSN classification and GST rate for coir felt/sheets, holding them classifiable under HSN 9404 90 00 and taxable at 12% (6% CGST + 6% SGST), thereby rejecting the applicant's alternative claim for HS…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. M/s Coastal Foam Private Limited, Door No 4-1-25, Tarvanipeta Mandapeta, East Godavari District, Andhra Pradesh-533308, (GSTIN No. 37AAHCC2602G1Z0) (hereinafter ref…