Case Law Details
In re Bhavya Srishti Udhyog Private Limited (GST AAR Chhattisgarh)
GST classification of the product namely Waterproof tells support for climbing plants manufactured by using bamboo and high – density polythlene
Applicant’s product named “Waterproof Trellis support for climbing. plants using bamboo and High-Density Polyethylene” are not eligible for exemption provided under sr. no. 137 of Notification No. 2/2017-Central Tax (Rate), dated 28-06-2017. The said product merits classification under Custom Tariff Heading 14011000.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, CHHATTISGARH
M/s Bhavya Srishti Udhyog Private Limited , Prerna Vidhyalaya Campus, Kritpur Road, Katiya, Bemetara, Chhattisgarh GSTIN- 22AAICB8158P1Z5, [hereinafter also referred to as the applicant] has filed an application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling regarding GST classification of their product namely “Waterproof Trellis support for climbing plants manufactured by using bamboo and High-Density Polyethylene”.
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