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GST Classification for Plastic Parts in Electric Batteries
Case Law Details
- Case Name
- In re V M Polymers (Mohan Sujatha) (GST AAR Tamil Nadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Tamilnadu, Advance Rulings
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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...





