Authority for Advance Ruling — Classification of Broom Stick – The applicant, engaged in the manufacturing of Broom Stick made of Plastics, Sprayers and other products made of plastics etc. They have sought an advance ruling vide first application for deciding the correct classification of Broom Stick and vide second application for correct classification of “Sprayers” made of plastics. The applicant has described sprayers as mechanical and hand operated sprayer. These sprayers are fitted with a plastic nozzle and are used for spraying liquid.
Held that:- The Hon’ble Authority for Advance Ruling held Plastics Broom-Sticks classifiable under HSN Code 96032100 as “Others”, which is eligible for concessional rate of tax vide Notification No. 1/2017-CT(rate) dated 28.06.2017. The Portable Sprayers classified under the HSN Code 84244100 and the correct rate for the product in question is IGST 18%.—Aristoplast Products Pvt. Ltd., In Re… [2018] 7 TAXLOK.COM 084 (AAAR-DDDNH)