Classification of goods— In the instant case, the applicant  is engaged in manufacturing of waterproof Trellis support for Climbing plants using bamboo and High-Density Polyethylene.

Applicant is seeking advance ruling regarding GST classification of their product namely “Waterproof Trellis support for climbing plants manufactured by using bamboo and High-Density Polyethylene”.

Applicant's claim is that their aforesaid product viz. “waterproof Trellis support for Climbing plants using bamboo and High-Density Polyethylene” is a tool used in agriculture, horticulture or forestry and meriting classification under heading 8201 of Custom Tariff Act, 1975, attracting NIL rate of GST.

Held that— Applicant's product named “Waterproof Trellis support for climbing plants using bamboo and High-Density Polyethylene” are not eligible for exemption provided under Sr. no. 137 of Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017. The said product merits classification under Custom Tariff Heading 14011000.