https://www.taxtmi.com/caselaws?id=368333 The Authority for Advance Ruling (AAR) classified 'Slate for Teacher' and 'Slate for Student' under Tariff Heading 96.10, making them eligible for GST exemption. The AAR determined that the products fell under the common parlance understanding of 'Slates' and were exempt from GST as per relevant notifications. Additionally, the ruling specified that if the applicant received manufacturing services on the slates from an unregistered supplier, GST must be paid under the Reverse Charge Mechanism, subject to any available exemptions. en-us Mon, 30 Jul 2018 00:00:00 +0530 Wed, 05 Mar 2025 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368333 The Authority for Advance Ruling (AAR) classified 'Slate for Teacher' and 'Slate for Student' under Tariff Heading 96.10, making them eligible for GST exemption. The AAR determined that the products fell under the common parlance understanding of 'Slates' and were exempt from GST as per relevant notifications. Additionally, the ruling specified that if the applicant received manufacturing services on the slates from an unregistered supplier, GST must be paid under the Reverse Charge Mechanism, subject to any available exemptions. Case-Laws GST Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368333