In re Ginni Filament Limited (GST AAR Uttarakhand)
In this case applicant sought Classification of goods namely Wet Baby Wipes, Wet Face Wipes, Bed and Bath towels, Shampoo Towels and AAR held that Wet Baby Wipes, Wet Face Wipes,Bed and Bath Towels and Shampoo Towels are taxable at rate of 18% GST under HSN 3307.
FULL TEXT OF ORDER OF ADVANCE RULING AUTHORITY UTTARAKHAND
1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 and the rules made thereunder filed by M/s Ginni Filament Private Limited, Plot No.98, Sector-5, IIE, SIDCUL, Haridwar having Drugs and Cosmetics License Number 7/C/UA/2017 dated 24.03.2017 and seeking an advance ruling on HSN classification under the GST Schedule as well as the GST rates of the below mentioned products which the applicant is engaged in manufacturing and supply to its various customers in the State of Uttarakhand and outside of the state
a. Wet Baby Wipes.
b. Wet Face Wipes.
c. Bed and Bath Towels.
d. Shampoo Towels.
The wipes are used for the purpose of cleaning /wiping the body by absorbing dirt, dust, grime, oil, etc.
2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant.
