Plastics Broom-Sticks is classifiable under HSN Code 96032100

In re M/s Aristoplast Products Pvt Ltd (GST AAR Daman/Diu/DNH) 1. In the first case against Application dtd 12.09.2018 filed by M/S Aristoplast Products Pvt Ltd, Survey No 45/2-8, Vapi Daman main road, Dabhel, Nani Daman, Advance Ruling is given that 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. In the Second case against ...