Case Law Details
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 M/s. Pooja Enterprise, Plot No.2913, Old J Type Shed, 1st Phase, GIDC, Vapi, Gujarat-396191(Proprietor-Vipinchandra Shah) (hereinafter referred to as the appellant) is engaged in importing ‘Plastic Mechanical Liquid Dispensers’ from China and sell them in local market since 2011. The appellant has submitted that these dispensers are used as the caps of bottles and are used for dispensing liquid either through direct discharge or spray type discharge or foam type of discharge.
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