Appeals Granted on Advance Ruling; Clarity on GST Rates for Plastic Products

The Appellate Authority for Advance Ruling allowed appeals against the Advance Ruling process. M/s. Aristoplast Products Pvt. Ltd. successfully obtained a concessional tax rate of 5% IGST or 2.5% CGST + 2.5% UTGST for Plastic Broom-Sticks, classified under HSN code 96032900. However, the classification of Sprayers made of plastics as "Portable Sprayers" with an 18% GST rate was upheld, rejecting arguments for a lower tax rate. The rulings provided clarity on the correct classifications and tax rates for the products under the GST regime.

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Issues:
1. Appeal process against Advance Ruling
2. Correct classification and tax rate for Broom Stick made of plastics
3. Correct classification and tax rate for Sprayers made of plastics

Analysis:

1. Appeal Process against Advance Ruling:
- Any aggrieved person can appeal against the Advance Ruling before the Appellate Authority for Advance Ruling within 30 days of the order.
- The appeal must be filed in the prescribed form and accompanied by the required fee as per the CGST Rules, 2017.

2. Broom Stick Classification and Tax Rate:
- M/s. Aristoplast Products Pvt. Ltd. applied for an Advance Ruling on the correct classification of Broom Stick made of plastics.
- The jurisdictional authority confirmed the HSN code for Broom Sticks as 9603 with an 18% GST rate.
- The applicant argued for a lower tax rate based on their product being made of plastics.
- The Advance Ruling Authority classified the Plastic Broom-Stick under HSN code 96032900, eligible for a concessional tax rate of 5% IGST or 2.5% CGST + 2.5% UTGST.

3. Sprayers Classification and Tax Rate:
- Another application was made for the correct classification of Sprayers made of plastics.
- The applicant described the Sprayers as mechanical and hand-operated, fitted with a plastic nozzle for spraying liquid.
- The authority determined the correct classification under HSN code 84244100 for "Portable Sprayers" with an 18% GST rate.
- The argument for a lower tax rate based on irrigation systems was dismissed as the product did not fall under that category.

Conclusion:
- The Advance Ruling pronounced the correct classifications and tax rates for both the Plastic Broom-Sticks and Portable Sprayers made by M/s. Aristoplast Products Pvt. Ltd.
- The cases were disposed of accordingly, providing clarity on the applicable rates for these products under the GST regime.

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