Classification of goods— In the instant case, the applicant have sought advance ruling on the following queries, in relation to the supply by the applicant to various distilleries:

1) The correct classification of Security Excise Adhesive Labels i.e., HSN Code applicable
2) The rate of tax applicable on supply of Security Excise Adhesive Labels

The applicant gets the printing of security excise labels on job work basis by M/s. Manipal Technologies Limited and supplies the same to various distilleries as per the directions of Government of Karnataka. The applicant at present is classifying the product under HSN Code 4821 attracting CGST @ 9% and SGST @ 9%.

Held that— The judgment of the Hon'ble Supreme Court in the case of M/s. Holostick India Ltd wholly applies to the instant case and therefore the product in question is classified under the Heading 4911 and rate of tax is 12% as per Sr. No. 132 of schedule II of Notification No. 01/2017-CT (R) dated 28.06.2017—Marketting Communication and Advertising Limited, In Re… [2020] 27 TAXLOK.COM 038 (AAR-Karnataka)