No GST on bouquets made with dry parts of plants, foliage, flower buds & grasses

In re Shopinshop Franchise Pvt. Ltd. (GST AAR West Bengal) GST on bouquet made with dry parts of plants, foliage, flower buds, grasses & branches of plant The AAR, West Bengal in the matter of Shopinshop Franchise Pvt. Ltd. [27/WBAAR/2022-23 dated February 9, 2023] has ruled that ‘Bouquets’ made with dry parts of plants, foliage, flower buds, grasses, and branches of plants which dried, bleached, dyed, and coloured and sold with plastic foil packaging will be classifiable under Tariff Item No. 06039000 or 06049900 of the Customs Tariff Act, 1975 (“the Customs Tariff Act”), and woul...