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Zip Rolls classifiable under Tariff Item 96072000
Case Law Details
- Case Name
- In re The Roll Company (Prop. Shri Bhavin Ramesh Shah) (GST AAAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Gujarat, Advance Rulings
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In re The Roll Company (Prop. Shri Bhavin Ramesh Shah) (GST AAAR Gujarat)
(i) Zip Rolls is classifiable under Tariff Item 9607 20 00; and (ii) Zip Rolls was liable to Goods and Services Tax @ 18% (CGST 9% + SGST 9%) during 01.07.2017 to 30.09.2019 under Sr. No. 446 of Schedule III of Notification No. 1/2017-Central Tax (Rate) and Notification No. 1/2017-State Tax (Rate), and @ 12% (CGST 6% + SGST 6%) from 01.10.2019 onwards under Sr. No. 231B of Schedule II of Notification No. 1/2017-Central Tax (Rate) and Notification No. 1/2017-Central Tax (Rate). The appeal filed by The Roll Company (Pr...
