In re Bhaveen Ramesh Shah Proprietor of M/s The Roll Company (GST AAR Gujarat)
Question: What is the Classification as per HSN and rate of tax in terms of the Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 as amended by the Notification No.18/2018-Central Tax (Rate) dated 26.07.2018 in respect of their products, (i) The Zip Roll (i.e. Slide Fasteners), (ii) Finished Zippers and (iii) Sliders.?
Answer: The product, ‘Finished Zipper’ shall be classified as “Slide Fasteners” under Chapter heading 9607.11 and Other products, viz. ‘Zip Roll’ and “Slider” merit classification as ‘Parts of slide fasteners’ under chapter heading No. 9607.20. Accordingly, the product, ‘Finished Zipper’ is liable to GST @ 18% till 26.07.2018, @ 12% from 27.07.2018 to 30.09.2018 and @ 12% from 01.10.2019 onwards. Whereas, the other products, viz. ‘Zip Roll’ and “Slider” are liable to GST @ 18% till 30.09.2018 and @ 12% from 01.10.2019 onwards.
AAAR Ruling: Zip Rolls classifiable under Tariff Item 96072000
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, (Gujarat)
The applicant stated that their unit namely M/s The Roll Company, Shed No. A-1/310, Road No.-03, GIDC, Sarigam, Valsad, Gujarat-396155, having GSTIN 24AAEPS5243H1ZQ, is engaged in the manufacture of Slide Fasteners and its Parts falling under HSN 9607. After 27.07.2018, there is no uniformity in the classification and the rates of duty in respect of the products, Slide Fasteners and its Parts in the units manufacturing identical products and as such Advance Ruling is sought.
2. The products, Slide Fasteners and is parts manufactured by them, after introduction of GST regime from 01.07.2017 to 26.07.2018 were classified as under:
CGST Rate of goods in terms of Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017, as amended from time to time till 26.07.2018, was as under:
