GST @18% is taxable at Plastic Mechanical Liquid Dispenser
THE AUTHORITY FOR ADVANCE RULING
The Question and Ruling as follows :
Question: What is the HSN Code and rate of tax for Plastic Mechanical Liquid Dispenser?
Answer: Imported Plastic Items, (stated as Plastic Mechanical Liquid Dispenser) shall be classified, under HSN Chapter sub-heading 3926.90- Others, as “articles, not elsewhere specified or included, of plastics (as defined in Note 1 to the Chapter) or other materials of heading 39.01 to 39.14”. Accordingly, the said products are liable to GST @ 28% (CGST@14% +SGST@14%) till 14.11.2017 and @18% (CGST@9% +SGST@9%) w.e.f. 15.11.2017.
Tags : Judgement, GST, Advance Ruling
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