‘Zip Rolls’ is classifiable under Tariff Item 9607 20 00 and taxable @12% from 01.10.2019.
Appellate Authority for Advance Ruling —– Zip Roll and other related products – The appellant sought an advance ruling as to what is the classification as per HSN and rate of tax in terms of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended by the Notification No. 18/2018-Central Tax (Rate) dated 26.07.2018 in respect of their products, (i) The Zip Roll (i.e. Slide Fasteners); (ii) Finished Zippers; and (iii) Sliders. The AAR held that the product ‘Finished Zipper’ shall be classified as “Slide Fasteners” under Chapter heading 9607.11 and other products viz. ‘Zip Roll’ and ‘Slider’ merit classification as ‘Parts of slide fasteners’ under Chapter Heading No. 9607.20. Accordingly, the product ‘Finished Zipper’ is liable to GST @ 18% till 26.07.2018, @ 12% from 27.07.2018 to 30.09.2018 (sic 30.09.2019) and @ 12% from 01.10.2019 onwards. Whereas, the other products, viz. ‘Zip Roll’ and ‘Slider’ are liable to GST @ 18% till 30.09.2018 (sic 30.09.2019) and @ 12% from 01.10.2019 onwards. Being aggrieved by the aforesaid ruling, the appellant has filed the present appeal.
Held that:- The Hon’ble Appellate Authority for Advance Ruling rejected the appeal.
‘Zip Rolls’ is classifiable under Tariff Item 9607 20 00 and taxable @12% from 01.10.2019.
Appellate Authority for Advance Ruling —– Zip Roll and other related products – The appellant sought an advance ruling as to what is the classification as per HSN and rate of tax in terms of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended by the Notification No. 18/2018-Central Tax (Rate) dated 26.07.2018 in respect of their products, (i) The Zip Roll (i.e. Slide Fasteners); (ii) Finished Zippers; and (iii) Sliders. The AAR held that the product ‘Finished Zipper’ shall be classified as “Slide Fasteners” under Chapter heading 9607.11 and other products viz. ‘Zip Roll’ and ‘Slider’ merit classification as ‘Parts of slide fasteners’ under Chapter Heading No. 9607.20. Accordingly, the product ‘Finished Zipper’ is liable to GST @ 18% till 26.07.2018, @ 12% from 27.07.2018 to 30.09.2018 (sic 30.09.2019) and @ 12% from 01.10.2019 onwards. Whereas, the other products, viz. ‘Zip Roll’ and ‘Slider’ are liable to GST @ 18% till 30.09.2018 (sic 30.09.2019) and @ 12% from 01.10.2019 onwards. Being aggrieved by the aforesaid ruling, the appellant has filed the present appeal.
Held that:- The Hon’ble Appellate Authority for Advance Ruling rejected the appeal.