In re M/s Aristoplast Products Pvt Ltd (GST AAR Daman/Diu/DNH)
1. In the first case against Application dtd 12.09.2018 filed by M/S Aristoplast Products Pvt Ltd, Survey No 45/2-8, Vapi Daman main road, Dabhel, Nani Daman, Advance Ruling is given that the product Plastics Broom-Sticks is classifiable under HSN Code 96032100 as “Others” and the product Plastics Broom-Stick is eligible for concessional rate of tax vide given to the products falling under this head vide Notification No. 1/2017-CT(rate) dtd 28.06.2017 i.e. 5% IGST or 2.5% CGST + 2.5 UTGST.
2. In the Second case against Application dtd 24.09.2018 filed by M/S Aristoplast Products Pvt Ltd, Survey No 45/2-8, Vapi Daman main road, Dabhel, Nani Daman, Advance Ruling is given that the product of the applicant is a “Portable Sprayers” under the HSN Code 84244100. The correct rate for the product in question is IGST or 9% CGST+9% UTGST.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, DAMAN/DIU/DNH
M/S Aristoplast Products Pvt Ltd, Survey No 45/2-8, Vapi Daman Main Road, Dabhel, Nani Daman – 396210, having GSTIN Number 25AAMCA5352JIZI, is engaged in the manufacturing of Broom Stick made of Plastics, Sprayers and other products made of plastics etc. They have made two application for seeking Advance Ruling first application on 12.09.2018 under advance Ruling was made for deciding the correct classification of Broom Stick for which they have paid the required fee amounting to Rs. 5,000/- for Central GST and Rs. 5,000/- for UT GST vide Challan Identification Number (CIN) – HDFC 18082500001058 Date -13.082018, HDFC 18112500004128 Date -26.11.2018.
2. M/s Aristoplast Products Pvt Ltd, Survey No 45/2-8, Vapi Daman main road, Dabhel, Nani Daman – 396210, have filed second application dtd 24.09.2018 seeking Advance Ruling for the correct classification of “Sprayers” made of plastics. The applicant has described sprayers as mechanical and hand operated sprayer. These sprayers are fitted with a plastic nozzle and are used for spraying liquid. They have made an application on 24.092018 under advance Ruling alongwith required fee amounting to Rs.5,000/- for Central GST and Rs. 5,000/- for UT GST vide Challan Identification Number (CIN) HDFC18072500001823 Date .17.07.2018 & HDFC 18092500004609 Date -27.09.2018.
3. The issue was forwarded to the jurisdictional AC for verification in the above two applications. The JAC vide their letter issued from F. No. Div.l/Misc./CGST/1/201819/1191 dtd 05.12.2018 have replied that the Description of Goods and HSN code Mentioned in Tariff of the above product, is as under:-
