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    <title>2021 (10) TMI 204 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA</title>
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    <description>The case involved the classification of Aluminium Composite Panel/Sheet under the appropriate HSN Code and the determination of the applicable tax rate under the SGST and CGST Acts. The authority ruled that the ACP Sheets should be classified under HSN Code 7606, which covers aluminium plates, sheets, and strips. Consequently, the applicable tax rate for the ACP Sheets under both the SGST Act and the CGST Act is 18%, with 9% each under CGST and SGST.</description>
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      <link>https://www.taxtmi.com/caselaws?id=413152</link>
      <description>The case involved the classification of Aluminium Composite Panel/Sheet under the appropriate HSN Code and the determination of the applicable tax rate under the SGST and CGST Acts. The authority ruled that the ACP Sheets should be classified under HSN Code 7606, which covers aluminium plates, sheets, and strips. Consequently, the applicable tax rate for the ACP Sheets under both the SGST Act and the CGST Act is 18%, with 9% each under CGST and SGST.</description>
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