In re V M Polymers (Mohan Sujatha) (GST AAR Tamil Nadu)
M/s. V M Polymers, a manufacturer of plastic articles used as parts in electric accumulators (batteries), sought an Advance Ruling on the appropriate Harmonized System (HS) code classification and GST rate for products like rope handles, vent plugs, and split top/bottom supports. These products are manufactured using various plastic materials like Polypropylene (PP) and Low Linear Density Polyethylene (LLDPE) and are primarily used in the transportation, lifting, and support of battery components. The applicant argued that these plastic articles should be classified under HS code “3926” (other articles of plastic) due to their material composition and general use. However, the concerned tax authorities suggested that these items, being integral parts of electric accumulators, fall under HS code “8507” (electric accumulators and parts), specifically under subheading “85079090.” This classification would subject them to a GST rate applicable to electric accumulator parts rather than general plastic articles. The authorities also highlighted that items categorized under Section XVI (machines and mechanical or electrical appliances) are excluded from Chapter 39, reinforcing the classification under Chapter 85. The ruling sought to clarify the applicable classification to ensure proper tax compliance.
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, TAMILNADU
