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 tha

Please become a Premium member. If you are already a Premium member, login here to access the full content.