In re Aludecor Lamination Private Limited (GST AAR Maharashtra)
Question a. Whether the Aluminium Composite Panel/sheet is covered under: HSN Code 3920 or HSN Code 7606 or HSN Code 7610?
Answer:- In view of the above discussions, the Aluminium Composite Panel/Sheet is covered under HSN Code 7606.
Question b. And what is the rate of tax on the same under SGST Act and CGST Act respectively. ?
Answer:- The rate of tax on Aluminium Composite Panel/Sheet 18% (9% each under CGST and SGST)
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING,MAHARASHTRA
PROCEEDINGS
(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s. ALUDECOR LAMINATION PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions.
Whether the Aluminium Composite Panel /sheet is covered under:
a. HSN Code 3920 or HSN Code 7606 or HSN Code 7610?
b. And what is the rate of tax on the same under SGST Act and CGST Act respectively?
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression ‘GST Act’ would mean CGST Act and MGST Act.
2. FACTS AND CONTENTION — AS PER THE APPLICANT
The submissions made by the applicant are as under:-
2.1 M/s. Aludecor Lamination Private Limited, the applicant having its registered office at No.1, R. N Mukherjee Road, 5th Floor, Room No.52, Kolkata-700001, India also has place of business at Suit No. 4501, 4th Floor; Cello Triumph, I B Patel Road, Goregaon East, Mumbai — 400063 and holds valid registration under CGST Act, 2017.
2.2 The applicant is engaged in manufacturing of Aluminium Composite Panel/ sheet, (herein after referred as “ACP Sheets”) in Haridwar, Uttarakhand, India. The applicant has place of business in Maharashtra at the address declared in the application for Advance Ruling under Rule 98 of Goods and Service Tax Rules, 2017. In common parlance the product of the applicant is called as “Aluminium Composite Panel”, often it is called as “Sandwich Panel” or “ACP Sheet”. The same is manufactured in 4″ width (Fixed) and length of 89, 10* or 12′ as required by the purchases. In fact the product is “Plastic sheet laminated with Aluminium Sheets”. If re-cycled plastic is used in manufacturing, it can be said to be “Re-cycled plastic Aluminium Composite Panel Sheet”. Aluminium composite panels are sandwiched type panel consisting of Nontoxic polythene core firmly laminated with thin Aluminium sheet on top and bottom (One Side affixed with adhesive polythene film for protection) and is being used as Industrial Product. The dealer has manufacturing unit of at Haridwar.
Brief about ACP Manufacturing Process
2.3 The applicant procures the ACP Sheets from his factory situated in Uttarakhand or from the other plivalgs of business situated in India as branch transfer and sells the same in Maharashtra. Once the applicant has imported the same product from out of India and the documents relating to import also says that the product is covered under CETH 3920.
In fact the product is “Plastic sheet laminated with Aluminium Foils”. If re cycled plastic is used in manufacturing, it can be said to be “Re-cycled plastic Aluminium Composite Panel”.
Aluminium composite panels are sandwiched type panels/sheets consisting of Non-toxic .S)Y7RA, polythene core firmly laminated with thin Aluminium Foils on top and bottom (Both Side of the polythene sheet) and is being used as Industrial Product.
Brief about ACP Manufacturing Process:
2.5 Recycled Plastic Granules (i.e. low density polyethylene granules) purchased from the various suppliers are first created in a drier-mixer (or removal of moisture from the said material. Thereafter with the help of Screw-conveyor these plastic granules go into the Extruder machine via hopper, where it passes through different temperature profiles and comes out from a T-Die in hot melt condition. From T-Die, this hot plastic melt passes through steel calendar rollers where the hot plastic melt is converted into a matt or sheet form of required thickness, normally for manufacturing of 3mm and 4mm thick ACP sheets and fixed width of 4 feet. During it passes, the extra material in excess of 4 feet is cut from both the side. Meanwhile a thin polyethylene film known as “plastic adhesive film” is laminated on both the sides (Top & Bottom side) of the plastic sheet extruded in the process. This plastic adhesive film is melted and helps Aluminium foils/coils to be laminated on the plastic sheet extruded. Further, this plastic sheet/core material laminated with adhesive film, passing through the composite section where Top & Bottom coated Aluminium foils/coils of particular thickness are laminated on both the sides of the plastic core/sheet. Finally the plastic sheet laminated with Aluminium foils/coils passes from cooling section. After cooling section a plastic protective film is laminated on decorative side or top coated Aluminium foils/coils of the ACP sheet and then the ACP sheet reaches at cutter section where it can be cut into the required lengths as per order from specific customer or cut to standard length of 8 feet, 10 feet or 12 feet. The same is stacked, one above another, and then shifted to dispatch area as ready for delivery after pre-dispatch-inspection process. A schematic diagram of ACP manufacturing process is given below:
Schematic Diagram of ACP Manufacturing Process
ACP Product Information
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