Case Law Details
In re S.K.M.L. Industries (GST AAR Andhra Pradesh)
What is rate of tax applicable for iron tubular trevis and Classification of the product and HSN code of this item?
The taxability of the goods and services supplied or to be supplied, as governed under the provisions of respective GST Acts are examined to decide the question involved in the present Ruling.
After a detailed examination of the specific features of the Product i.e., ‘Iron Tubular Trevis’, or ‘Insemination Crate-Cum-Trevis’, we are of the opinion that it falls under
Entry No.220 of Notification 1/2017 – (Integrated Tax) with HSN code 7306 of “Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel” attracting 18 % rate of tax.
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