Classification of Clear Float Glass: GST AAR Tamil Nadu Ruling

In re Float Glass Centre (GST AAR Tamil Nadu) Introduction: The determination of the correct classification of goods is crucial for taxation purposes, especially under GST. In the case of ‘Clear Float Glass,’ the GST AAR Tamil Nadu examined its classification under the Customs Tariff Act, 1975. Detailed Analysis: The applicant, Float Glass Centre, argued for the classification of ‘Clear Float Glass’ under CTH 7005 1090, emphasizing its manufacturing process and properties. However, the AAR analyzed the manufacturing process, specifically the presence of an absorbent lay...