Case Law Details
In re Strata Geosystems India Pvt Ltd (GST AAR Gujarat)
Whether the proposed product ‘Geotextile-Stratex’ would be classifiable under Tariff Item (TI) No. 60059000 or under TI 59119032 of the Customs Tariff Act, 1975?
AAR held that based on the information submitted by the applicant, the proposed product StrataTex HSR® would be classifiable under Tariff Item (TI) No. 59119032 of the Customs Tariff Act, 1975 however subject to the condition that they have been granted BIS certification in terms of amendment in Customs Tariff Act, 1975 as per 3rd Schedule (Sr. No. 43(vi)) read with section 98 of Finance Act, 2022.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT
Strata Geosystems India Pvt Ltd., Survey No. 284, Off Bhilad Sanjan Road, Next to Sutlej Textiles, Village Daheli, Umbergaon, Valsad, Gujarat-396105 [for short-`applicant’] is registered under GST and their GSTIN is 24AAICS3717K1Z7.
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