https://www.taxtmi.com/caselaws?id=402775 Plastic grinding obtained from processed plastic scrap loses its character as scrap once it is sorted and ground into small pieces. Under Note 6 of Chapter 39 of the Customs Tariff Act, 1975, such material falls within the primary forms of plastics, including flakes and similar bulk forms, and is classifiable under the relevant heading in 3901 to 3914 according to the polymer involved. The applicable GST rate follows the entry for plastics in primary forms under Notification No. 01/2017-CT (Rate), resulting in tax at 18%. en-us Thu, 30 Jul 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402775 Plastic grinding obtained from processed plastic scrap loses its character as scrap once it is sorted and ground into small pieces. Under Note 6 of Chapter 39 of the Customs Tariff Act, 1975, such material falls within the primary forms of plastics, including flakes and similar bulk forms, and is classifiable under the relevant heading in 3901 to 3914 according to the polymer involved. The applicable GST rate follows the entry for plastics in primary forms under Notification No. 01/2017-CT (Rate), resulting in tax at 18%. Case-Laws GST Thu, 30 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402775