https://www.taxtmi.com/caselaws?id=383463 The Authority for Advance Ruling (AAR) ruled in favor of the applicant, determining that the Steel Mugs with a plastic outer body should be classified under Sl. No. 184 of Schedule II of Notification No. 1/2017-Central Tax (Rate) dated 28th June 2017. The applicable tax rate for the product was set at 6% CGST, as the essential character of the mugs was found to be derived from the steel component, which constituted the majority of the product's value and functionality. en-us Wed, 15 May 2019 00:00:00 +0530 Mon, 10 Mar 2025 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383463 The Authority for Advance Ruling (AAR) ruled in favor of the applicant, determining that the Steel Mugs with a plastic outer body should be classified under Sl. No. 184 of Schedule II of Notification No. 1/2017-Central Tax (Rate) dated 28th June 2017. The applicable tax rate for the product was set at 6% CGST, as the essential character of the mugs was found to be derived from the steel component, which constituted the majority of the product's value and functionality. Case-Laws GST Wed, 15 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383463