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    <title>2018 (8) TMI 975 - AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA</title>
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    <description>The case involved determining the appropriate classification and GST rate for &quot;Modelling Dough&quot; under the Central Goods and Services Tax Act. The applicant argued for classification under Chapter 95 as a toy, while the officer contended it should be classified under Chapter 34 due to its chemical composition. The final judgment classified &quot;Modelling Dough&quot; under CTH 3407 of the Customs Tariff Act, 1975, with an applicable GST rate of 18% (9% CGST).</description>
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      <description>The case involved determining the appropriate classification and GST rate for &quot;Modelling Dough&quot; under the Central Goods and Services Tax Act. The applicant argued for classification under Chapter 95 as a toy, while the officer contended it should be classified under Chapter 34 due to its chemical composition. The final judgment classified &quot;Modelling Dough&quot; under CTH 3407 of the Customs Tariff Act, 1975, with an applicable GST rate of 18% (9% CGST).</description>
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