Ruling: Tissue papers by applicant do not qualify for 12% GST rate per Notification 1/2017-Central Tax. The ruling concluded that the tissue papers manufactured by the applicant do not qualify for the 12% GST rate as per Notification No. 1/2017-Central Tax ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Ruling: Tissue papers by applicant do not qualify for 12% GST rate per Notification 1/2017-Central Tax.
The ruling concluded that the tissue papers manufactured by the applicant do not qualify for the 12% GST rate as per Notification No. 1/2017-Central Tax (Rate) since they do not align with the description provided in entry number 112 of Schedule II. Therefore, the supply of tissue papers by the applicant is not classified under the specified entry and is not subject to the 12% GST rate.
Issues: Classification of tissue papers under GST Schedule II for tax rate determination.
Detailed Analysis: 1. Admissibility of the application: The issue involves the classification of the product under "classification of any goods or services or both," making it admissible under Section 97(2)(a) of the CGST Act 2017.
2. Applicant's Facts: The applicant, a tissue paper manufacturer, produces various types of tissue papers like facial tissues, kitchen towels, toilet rolls, and napkins. They use raw materials such as wood pulp, waste paper, and chemicals for manufacturing.
3. Pre-GST Period: The applicant availed concessional central excise duty rates during the pre-GST period. However, post-GST implementation, they classify their products under HSN 4803, discharging GST at 18%.
4. Applicant's Interpretation of Law: The applicant argues that their tissue papers fall under HSN 4802, attracting a 12% GST rate as per Notification No. 1/2017-Central Tax (Rate). They claim that tissue paper not containing specific fibers should be classified under HSN 4802.
5. Findings & Discussion: The authority analyzed the applicant's products against the description provided in the notification. It was concluded that the tissue papers did not align with the specified description under entry number 112 of Schedule II, hence not qualifying for the 12% GST rate.
6. Conclusion: The ruling stated that the supply of tissue papers by the applicant does not fall under entry number 112 of Schedule II, thereby not subject to the 12% GST rate specified in the notification.
This detailed analysis covers the admissibility of the application, the applicant's facts and interpretation, pre-GST practices, the authority's findings, and the final ruling on the classification of tissue papers for tax rate determination under GST.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
