In re Float Glass Centre (GST AAAR Tamil Nadu)
AAAR held that Clear Float Glass’ merit classification under Customs Tariff Heading 70052990 of the Customs Tariff Act, 1975.
Read AAR Also : Classification of Clear Float Glass: GST AAR Tamil Nadu Ruling
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are in part materia and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act, 2017 would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act, 2017.
2. The subject appeal was filed under Section 100(1) of the Tamil Nadu Goods & Services Tax Act 2017/Central Goods & Services Tax Act 2017 (hereinafter referred to the Act’) by M/s Float Glass Centre (hereinafter referred to as ‘Appellant’). The Appellant was registered under the GST Act vide GSTIN 33AJCPM7016K1ZA. The appeal was filed against the order No. 115/AAR/2023, dated 22.11.2023 passed by the Tamil Nadu State Authority for Advance ruling on the Application for Advance ruling filed by the Appellant.
3.1. The Appellant has stated that they are engaged in the import and trading of glass products, described by them as “Clear Float Glass with Absorbent layer”. They have further stated that the subject goods are used for decorative, industrial and automotive purposes, which have an absorbent layer of tin on one side, which is naturally formed during the course of manufacturing of clear float glass. They had applied for Advance Ruling vide their online application dated 09.11.2022 requesting for determination of correct classification of ‘Clear Float Glass’.
The Authority for Advance Ruling, Tamil Nadu (hereinafter referred to as ‘AAR’) vide Order No.1.15/AAR/2023 dated 22.11.2023 ruled as follows :-
“The appropriate classification for ‘clear float glass’ is under the tariff sub heading 7005 29 as ‘Others’ and at the eight digit level, if the item is ‘tinted, it is classifiable under the CTH 7005 2910 and f the item is ‘non-tinted, it is classifiable under CTH 7005 2990 of the Customs Tariff Act, 1975.”
3.2. The Original Authority (AAR.) had arrived at the above decision based on the following discussions held therein, viz.,
