Case Law Details
In re Sameer Mat Industries (GST AAR Tamilnadu)
1. Whether Polypropylene Mat which are plaited using polypropylene Straw falls under Chapter Heading 4601 or 3902?
The Polypropylene Mat which are plaited using Polypropylene Straw is classifiable under CTH 46019900
2. What is the tax rate for Polypropylene Mats ?
The applicable tax rate from 1.7.2017 to 24.1.2018 is 9% CGST as per Sl.No. 453 of Schedule -III of Notification No. 01/2017-C.T. (Rate) dated 28.06.2017 as amended and 9% SGST as per Sl.No. 453 of Schedule -III of Notification No. II (2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended. The rate from 25.01.2018 to 31.12.2018 is 2.5% CGST as per Si No 198A of Schedule I of Notification No. 01/2017-C.T. (Rate) dated 28.06.2017 as amended and 2.5% SGST as per Si No 198A of Schedule I of Notification No. II (2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended. The rate from 01.1.2019 onwards is 2.5% CGST as per 51 No 198AA of Schedule I of Notification No. 01/2017-C.T. (Rate) dated 28.06.2017 as amended and 2.5% SGST as per S1 No 198AA of Schedule I of Notification No. II (2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended.
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