AAR explains Classification of Zip Roll, Finished Zippers & Sliders for GST

In re Bhaveen Ramesh Shah Proprietor of M/s The Roll Company (GST AAR Gujarat) Question: What is the Classification as per HSN and rate of tax in terms of the Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 as amended by the Notification No.18/2018-Central Tax (Rate) dated 26.07.2018 in respect of their products, (i) The Zip Roll (i.e. Slide Fasteners), (ii) Finished Zippers and (iii) Sliders.? Answer: The product, ‘Finished Zipper’ shall be classified as “Slide Fasteners” under Chapter heading 9607.11 and Other products, viz. ‘Zip Roll’ and “Slider” merit classific...