Authority for Advance Ruling — Taxability on Coir Sheets – The applicant is dealing with product of coir sheet made out of coir fibre, natural latex rubber& Chemicals wherein coir fibre consists 75%, 20% natural latex and 5% chemicals. The applicant further submitted that their product falls under HSN code 9404. It is a pure natural product made out of waste coconut fibre and natural latex, at present they are taxing it @ 12%, under coir products (other than mattresses), but as per new government GST Notification the same falls under 5% tax category. The applicant sought an advance ruling on classification and Rate of Tax on “Coir Sheets / Rubberised Coir sheets or Blocks.
Held that:- The Hon’ble Authority for Advance Ruling observed that the information given by the applicant is not sufficient enough to conclude the rate of tax applicable for the products. The applicant has not produced the catalogue or any further information to decide the issue raised in their application. Therefore, the issues raised cannot be decided for want of information from their end and advance ruling cannot be given in this case.—Victory Comfort Products [2018] 2 TAXLOK.COM 324 (AAR-Telangana)