Plastic Mechanical Liquid Dispense liable to 18% GST

In re Pooja Enterprise (GST AAAR Gujarat) In view of the foregoing, we modify the Advance Ruling No. GUJ/GAAR/R/34/2020 dated 03.07.2020 of the Gujarat Authority for Advance Ruling in the case of M/s. Pooja Enterprise (Proprietor-Nishith Vipinchandra Shah) and hold that The imported plastic item namely Plastic Mechanical Liquid Dispenser shall be classified under Chapter sub-heading 3923.50 of the Customs Tariff Act, 1975 (51 of 1975). The said product is liable to GST at the rate of 18% (9% CGST + 9% SGST).? FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, GUJARAT The appellant ...