https://www.taxtmi.com/caselaws?id=367302 Pallets and box pallets were classified under HSN 4415 20 00 because the tariff entry for wood packing cases, boxes, crates and similar packings expressly includes pallets, box pallets and other load boards of wood. On that classification, the applicable GST rate was stated to be 6% under the Central Goods and Services Tax Act and 6% under the Karnataka Goods and Services Tax Act, as reflected in the relevant rate notifications. The stated principle is that goods are classified by the tariff description covering their essential commercial identity, and the tax rate then follows the applicable classification entry. en-us Mon, 06 Aug 2018 00:00:00 +0530 Mon, 03 Mar 2025 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367302 Pallets and box pallets were classified under HSN 4415 20 00 because the tariff entry for wood packing cases, boxes, crates and similar packings expressly includes pallets, box pallets and other load boards of wood. On that classification, the applicable GST rate was stated to be 6% under the Central Goods and Services Tax Act and 6% under the Karnataka Goods and Services Tax Act, as reflected in the relevant rate notifications. The stated principle is that goods are classified by the tariff description covering their essential commercial identity, and the tax rate then follows the applicable classification entry. Case-Laws GST Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367302