Jewellery products containing watch classifiable under Heading 9101

In re M/s. House of Marigold (GST AAAR Gujarat)

Gujarat Appellate Authority confirms the Advance Ruling given by Gujarat advance ruling authority and rejects the appeal filed by House of Marigold. The products ‘Marigold Butterfly Bridal’ with watch and similar jewellery products containing watch classifiable under Heading 9101.

Also Read AAR Ruling – Marigold Butterfly Bridal with Watch classifiable under Heading 9101: AAR

FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, GUJARAT

The Appellant M/s. House of Marigold (Prop. Ms. Shilpa Sanjay Choksi) is engaged in supply of articles, consisting of gold, diamond, precious stones like ruby, emerald, sapphire, pearls etc., wherein a watch movement is fitted. The various kinds of such articles sold by the applicant along with watch are as under:-

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