In re Gujarat Raffia Industries (GST AAR Gujarat)
The classification of the products manufactured and supplied by the applicant M/s. Gujarat Raffia Industries ltd., Ahmedabad (as per the First Schedule to the Customs Tariff Act, 1975(51 of 1975)) as well as the corresponding rate of GST(as per Notification No.01/2017-Central Tax(Rate) dated 28.06.2017 (as amended from time to time)) is as detailed in the table below:
| Sr.No. | Name of the product | Sub-heading/ Classification as per the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) |
Rate of tax(GST) |
|---|---|---|---|
| 1. | HDPE Tarpaulin | 39269099 | 18%(9% SGST + 9% CGST) |
| 2. | PE laminated fabric | 39269099 | (i)28%(14% SGST + 14% CGST) upto 14.11.2017.
(ii) 18%(9% SGST + 9% CGST) from 15.11.2017 onwards. |
| 3. | PP Ropes | 39269099 | |
| 4. | Pondliner | 39269099 | |
| 5. | Vermibed | 39269099 | |
| 6. | Weed mat | 39269099 | |
| 7. | Wagon cover | 39269099 | |
| 8. | Fumigation cover | 39269099 | |
| 9. | Azolla Bed | 39269099 | |
| 10. | Grow bags | 39232990 | 18%(9% SGST + 9% CGST) |
| 11. | Agro shade net | 39269099 | (i)28%(14% SGST + 14% CGST) upto 14.11.2017.
(ii) 18%(9% SGST + 9% CGST) from 15.11.2017 onwards. |
| 12. | HDPE woven laminated fabrics | 39269099 | |
| 13. | PP/HDPE woven fabric | 39269099 |
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GUJARAT
BRIEF FACTS
The applicant M/s. Gujarat Raffia Industries limited located at C-401, Titanium Square, Near BMW showroom, S.G.Highway, Thaltej, Ahmedabad-380054 are manufacturers and suppliers of HDPE Tarpaulin, PE laminated fabrics, PP ropes, pondliner, vermibed, weed mat, wagon cover, fumigation cover, azolla beds, grow bags, agro shade nets, HDPE woven laminated fabrics and PP/HDPE woven fabrics. The applicant has stated that he wants to get certainty in tax liability in advance in relation to activity of manufacturing of goods as specified below undertaken by the company and that classification of goods determined by the Department will help them to be confident about the HSN code and tax rate at which their products will be charged and will also reduce the possibility of litigation and assessments in this regard.
2. The applicant has submitted that the company is currently engaged in manufacturing of below mentioned products for which they are proposing HSN code as mentioned against the respective products:
