GST Classification for Plastic Parts in Electric Batteries

In re V M Polymers (Mohan Sujatha) (GST AAR Tamil Nadu) M/s. V M Polymers, a manufacturer of plastic articles used as parts in electric accumulators (batteries), sought an Advance Ruling on the appropriate Harmonized System (HS) code classification and GST rate for products like rope handles, vent plugs, and split top/bottom supports. These products are manufactured using various plastic materials like Polypropylene (PP) and Low Linear Density Polyethylene (LLDPE) and are primarily used in the transportation, lifting, and support of battery components. The applicant argued that these plastic a...