GST Caselaw

#GSTCase-98-Summary and References of Rulings by AAR-Daman And Diu and DNH

#GSTCASE-98-SUMMARY AND REFERENCES OF RULINGS BY AAR-DAMAN AND DIU AND DNH

CA ARPIT HALDIA 

Orders by AAR are coming thick and fast. Although binding precedent of orders is very limited but still these decisions help us in having a broader understanding of law. In the present series we would be giving a birds eye view of the decisions by AAR alongwith the relevant subject and facility to download the detailed order

 

AARName of the Ruling Question under Advance Ruling Subject-1Subject-2Held Whether decided by AAAR

 

Daman and Diu and DNHWestern Cable Engineering (P.) Ltd.Assessee has sought clarification for correct classification of their goods i.e. Heat Shrinkable Cable Jointing Kits to be classified under HS Code 8546 or 8547.HSN-8546HSN-8547We hereby take decision against application dtd 22.07.2017 of M/s Western Cablex Engineering Pvt Ltd, Plot No. 7, Silver Industrial Estate, Bhimpore, Daman, and pronounce Advance Ruling that Heat Shrinkable Cable Jointing Kits is to be classified under HS Code 8547. Their application dtd 22.07.2017 is disposed off accordingly. Present decision will be applicable for the payment of all types of taxes i.e. CGST/IGST and UTGST.

 

No
 

Daman and Diu and DNH

Temple Packaging (P.) Ltd.Assessee made an application on 19.03.2018 under advance Ruling for printed leaflet supplied by the Applicant to ascertain the correct classification as to whether the same falls under the category of supply of goods falling under CHS No. 4901 or supply of service under SAC No.9989

 

HSN-4901HSN-9989In the present case against Application dtd, 22.07.2017 of M/s Temple Packaging Pvt Ltd, behind Olive Healthcare, Hatiyawad, village- Dabhel, Nani Daman, Advance Ruling is given that printing of Pamphlet/leaflet falls under the category of Supply of Service falling under SAC No.9989. The case is disposed off accordingly.No
 

Daman and Diu and DNH

Aakash EngineersAssessee has sought clarification for correct classification of their goods i.e. a Cargo Trolley used to carry Cargo from one place to another, towable in nature and has solid tyre design for transportation of baggage and light cargo with a minimum payload. The trolley is rugged and is suitable and traeated for outdoor use.HSN-8427HSN-8716We hereby take decision against application dtd 22.07.2017 of M/s. Aakash Engineers, Plot No. 277/2, Village Dadra, Silvassa, and pronounce Advance Ruling that Cargo Trolley used to carry Cargo from one place to another, towable in nature and has solid tyre designed for transportation of baggage and light cargo with a minimum payload. The trolley is rugged arid is suitable and treated for outdoor use is correctly classifiable under HSN 8716890. Their application dtd 17.05.2018 is disposed off accordingly. Present decision will be applicable for the payment of all types of taxes i.e. CGST/IGST and UTGST.

 

No
 

Daman and Diu and DNH

 

Aristoplast ProductsAssessee made two application for seeking Advance Ruling first application on 12.09.2018 under Advance Ruling was made for deciding the correct classification of Broom Stick and have filed second application dtd. 24.09.2018 seeking Advance Ruling for the correct classification of “Sprayers” made of plastics.HSN-9603HSN-84241. In the first case against Application dtd. 12.09.2018 filed by M/s. Aristoplast Products Pvt. Ltd., Survey No. 45/2-8, Vapi Daman main road, Dabhel, Nani Daman, Advance Ruling is given that the product Plastics Broom-Sticks is classifiable under HSN Code 96032100 as “Others” and the product Plastics Broom-Sticks is eligible for concessional rate of tax vide given to the products falling under this head vide Notification No. 1/2017-CT (Rate), dtd 28.06.2017 i.e. 5% IGST or 2.5% CGST +2.5 UTGST.

2. In the Second case against Application dtd 24.09.2018 filed by M/s. Aristoplast Products Pvt. Ltd., Survey No. 45/2-8, Vapi Daman main road, Dabhel, Nani Daman, Advance Ruling is given that the product of the applicant is a “Portable Sprayers” under the HSN Code 84244100. The correct rate for the product in question is IGST 18% or 9% CGST+9% UTGST.

 

No
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