The imported plastic item namely ‘Plastic Mechanical Liquid Dispenser’ shall be classified under Chapter sub-heading 3923.50 of the Customs Tariff Act, 1975 and liable to GST at the rate of 18%.
Classification of goods— In the instant case, the appellant had filed an application for Advance Ruling asking about the HSN code and rate of tax for Plastic Mechanical Liquid Dispenser.
The Authority of Advance Ruling, Gujarat ruled that imported plastic items shall be classified under HSN Chapter sub-heading 3926.90-others and are liable to GST at 28% upto 14.11.2017 and 18% GST from 15.11.2017 onwards.
The appellant has challenged the aforementioned order of the Advance Ruling authority stating that their aforementioned products are rightly classified under Heading 8424 of the Customs Tariff Act, 1975. Therefore, the issue involved in this case is the proper classification of the product ‘Plastic Mechanical Liquid Dispenser’.
Held that— This authority find that the product ‘Plastic mechanical liquid dispenser’ of the appellant would be rightly classifiable under Heading 3923.50 of the Customs Tariff Act, 1975(51 of 1975) and would be liable to GST at the rate of 18%.
The imported plastic item namely ‘Plastic Mechanical Liquid Dispenser’ shall be classified under Chapter sub-heading 3923.50 of the Customs Tariff Act, 1975 and liable to GST at the rate of 18%.
Classification of goods— In the instant case, the appellant had filed an application for Advance Ruling asking about the HSN code and rate of tax for Plastic Mechanical Liquid Dispenser.
The Authority of Advance Ruling, Gujarat ruled that imported plastic items shall be classified under HSN Chapter sub-heading 3926.90-others and are liable to GST at 28% upto 14.11.2017 and 18% GST from 15.11.2017 onwards.
The appellant has challenged the aforementioned order of the Advance Ruling authority stating that their aforementioned products are rightly classified under Heading 8424 of the Customs Tariff Act, 1975. Therefore, the issue involved in this case is the proper classification of the product ‘Plastic Mechanical Liquid Dispenser’.
Held that— This authority find that the product ‘Plastic mechanical liquid dispenser’ of the appellant would be rightly classifiable under Heading 3923.50 of the Customs Tariff Act, 1975(51 of 1975) and would be liable to GST at the rate of 18%.