https://www.taxtmi.com/caselaws?id=412943 The Appellate Authority upheld the classification of 'Zip Rolls' as "Parts of Slide Fasteners" under Tariff Item 9607 20 00. Regarding the applicable Goods and Services Tax (GST) rates, it confirmed 18% GST from 01.07.2017 to 30.09.2019 and 12% GST from 01.10.2019 onwards for 'Zip Rolls.' The appeal by The Roll Company was rejected, affirming the GAAR's ruling in Advance Ruling No. GUJ/GAAR/R/39/2020 dated 03.07.2020. en-us Thu, 28 Jan 2021 00:00:00 +0530 Thu, 27 Mar 2025 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412943 The Appellate Authority upheld the classification of 'Zip Rolls' as "Parts of Slide Fasteners" under Tariff Item 9607 20 00. Regarding the applicable Goods and Services Tax (GST) rates, it confirmed 18% GST from 01.07.2017 to 30.09.2019 and 12% GST from 01.10.2019 onwards for 'Zip Rolls.' The appeal by The Roll Company was rejected, affirming the GAAR's ruling in Advance Ruling No. GUJ/GAAR/R/39/2020 dated 03.07.2020. Case-Laws GST Thu, 28 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412943