Aluminium Composite Panel/Sheets classifiable under CTH 7606: AAAR Telangana

In re Aludecor Lamination Private Limited (GST AAAR Telangana) The Telangana State Authority for Advance Ruling (AAR) addressed the GST classification of Aluminum Composite Panels (ACP Sheets) following a referral due to differing opinions among its members. The applicant, Aludecor Lamination Private Limited, sought clarification on whether ACP sheets should be classified under HSN 3920 (plastics) or HSN 7606/7610 (aluminum). The State Member of the AAR opined that the product did not fit wholly into either category, while the Central Member concluded that HSN 7606 was the appropriate classifi...