Slate for Student & Teacher are exempt from GST: AAR

By TG Team Goods and Services Tax Judiciary July 30, 2018

Case Name: Raja Slates Pvt. Ltd. (GST AAR Gujarat)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAR Gujarat, Advance Rulings

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Raja Slates Pvt. Ltd. (GST AAR Gujarat) (A) The products ‘Slate for Student’ and ‘Slate for Teacher’ supplied by M/s. Raja Slates Pvt. Ltd. (GSTIN 24AAACR3936K1ZB) are appropriately classifiable under Tariff Heading 96.10. (B) The products ‘Slate for Student’ and ‘Slate for Teacher’ supplied by M/s. Raja Slates Pvt. Ltd. (GSTIN 24AAACR3936K1ZB) are eligible for exemption from payment of Goods and Services Tax vide Sl. No. 146 of Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017 and Sl. No. 146 of Notifica...

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