Wooden tableware classification under GST favours HSN 4419 for ice cream sticks and spoons, not residual wood articles.

Wooden ice cream sticks and spoons were treated as articles of wood under Chapter 44, with HSN 4419 90 90 held to be the more specific classification because it covers wooden tableware and kitchenware, including spoons and similar articles. HSN 4421 91 90 was found inapplicable because that heading covers other articles of wood such as hangers, spools, cops, bobbins and parts of wood. The goods were accordingly classified under HSN 4419 90 90 and attracted GST at 12% under the relevant rate notification.

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Issues: Whether wooden ice cream sticks and wooden ice cream spoons are classifiable under HSN 4421 91 90 or under HSN 4419 90 90, and the GST rate applicable to them.

Analysis: The products were held to be articles of wood covered by Chapter 44 of the Customs Tariff Act, 1975. Heading 4421 was found inapplicable because it covers other articles of wood such as hangers, spools, cops, bobbins and parts of wood, whereas the impugned goods are wooden spoons and sticks used as tableware or kitchenware. Heading 4419 was held to be the more specific entry because it covers tableware and kitchenware of wood, and the explanatory notes include spoons and similar articles. The applicable rate was traced to Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, which places heading 4419 in Schedule II at 12% GST.

Conclusion: The goods are classifiable under HSN 4419 90 90 and attract GST at 12%.

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