Case Law Details
In re Deepak Kumawat (GST AAR Rajasthan)
The case of Deepak Kumawat revolves around the classification of wooden frames for MDF wooden paintings under the HSN code 44140000. With specific manufacturing processes involved, clarity is sought regarding the appropriate classification and applicable GST rate.
Deepak Kumawat, engaged in the manufacturing of MDF wooden paintings, raises a query concerning the classification of wooden frames used in their products. The process involves purchasing MDF boards, cutting them to specific sizes, printing designs on art paper, and pasting them onto the boards to create the final product.
The classification of goods under the Harmonized System of Nomenclature (HSN) plays a crucial role in determining applicable taxes and regulations. In this case, the applicant seeks clarification on whether the sale of wooden frames aligns with HSN code 44140000.
The applicant’s manufacturing process suggests that the wooden frames are integral to the final product, MDF wooden paintings. However, the specific characteristics of the frames and their intended use influence their classification under the HSN.
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