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Related Information

M/s Emmbi Industries Ltd. v/s Shri Satish Kumar (CGST Member), Shri Nilesh Gurav, Member UTGST

Order Dated 02/08/2019

Issues:- whether the product under reference i.e. "Laminated High Density Poly Ethylene HDPE Woven Geomembrane for Water Proof Lining Type-II, IS:15351:2015” which are also known as 'agro textiles' or 'Geomembranes' used for water proof lining, would be classified under HSN Code 5911 10 00.?

Crux:-The Technical laminated Fabrics woven out of strips below 5 mm fit for use as Pond liner are "Laminated Textiles Products" and are covered under HSN Code 5911.

Order

Summary

Order Dated 11/12/2018

Issues:- Classification of “Broom Stick” and “Sprayers”.
 

Crux:-  1. The product Plastics Broom-Sticks is classifiable under HSN Code 96032100 as “Others” and the product Plastics Broom-Stick is eligible for concessional rate of tax vide given to the products falling under this head vide Notification No. 1/2017-CT(rate) dtd 28.06.2017 i.e. 5% IGST or 2.5% CGST + 2.5% UTGST.

2. The product “Portable Sprayers” is covered under the HSN Code 84244100. The correct rate for the product in question is IGST or 9% CGST+9% UTGST.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Order Dated 17/08/2018

Issues:-

Classification of Cargo Trolley?

Crux:- 

Cargo Trolley used to carry Cargo from one place to another, towable in nature and has solid tyre designed for transportation of baggage and light cargo with a minimum payload. The trolley is rugged and is suitable and treated for outdoor use is correctly classifiable under HSN 87168090.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Order Dated 28/05/2018

Issues:-

Whether the printed leaflet supplied falls under the category of supply of goods under CHS No. 4901 or supply of service under SAC No. 9989?

Crux:-

Printing of Pamphlet/leaflet falls under the category of Supply of service falling under SAC No. 9989.

Order

Summary
 

Notification No. 11/2017 Central Tax (Rate)

Circular No. 11/11/2017-GST

AR of Telangana
Macro Media Digital Imaging Private Limited
(Summary)

AR of West Bengal
Photo Products Company (P) Ltd.
(Summary)

Order Dated 21/03/2018

Issues:-

Classification of Heat Shrinkable Cable Jointing Kits to be classified under HS Code 8546 or 8547?

Crux:-

Heat Shrinkable Cable Jointing Kits is to be classified under HS Code 8547.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)