18% GST Payable on Aluminium composite panel/sheet

In re Aludecor Lamination Private Limited (GST AAR Telangana)

1.  Whether Aluminium composite panel/sheet is covered under HSN 3920 or HSN 7610 or HSN 7606?

As the Aluminium Composite Panel/Sheet attribute most of its characteristics to the two aluminium sheets from which it is made, the ACP has to be classified under the tariff heading 7606 as per Rule 3(b) of the General Rules for the interpretation of the Customs Import Tariff Schedule read with Please become a Premium member. If you are already a Premium member, login here to access the full content.