GST on Security Excise Adhesive Labels

In re Marketing Communication & Advertising Ltd. (GST AAR Karnatka) The applicant have sought advance ruling  in relation to supply by applicant to various distilleries and sought ruling on correct classification of Security Excise Adhesive Labels i.e., HSN Code applicable and The rate of tax applicable on supply of Security Excise Adhesive Labels. We observe that the primary use of the Security Excise labels is for security. We also observe that akin to Note No.2 to entry 49 in Central Excise Tariff, a similar Note No. 12 is existing in Chapter 48 of GST Tariff which reads as below: R...