Case Law Details
In re Ragu Packaging (GST AAR Karnataka)
AAR held that wooden ice cream sticks and wooden ice cream spoons merit classification under HSN code 4419.90.90 and thus are exigible to GST @ 12%, in terms of Sl.No.99B of Schedule II to the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 as amended.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA
M/s. Ragu Packaging (herein after referred to as ‘Applicant’), Sy. No. 6/1/1, Near VNR Bundy, Bannerghatta -Kaggalipura Main Road, Bannerghatta, Bengaluru – 560 083, having GSTIN 29AAOFR4261J1ZN, have filled an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and KGST Act.
2. The applicant stated that they supply wooden ice cream sticks and wooden ice cream spoons to diary industry for food stuffing and for use in consumption of ice cream. In view of this the applicant sought advance ruling seeking classification of the said wooden ice cream sticks and wooden ice cream spoons and the rate of GST applicable thereon.
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