https://www.taxtmi.com/caselaws?id=434361 The AAR, West Bengal ruled that bouquets made with dried, bleached, dyed and colored plant parts, foliage, flower buds, grasses and branches for decorative purposes are classifiable under HSN codes 06039000 and 06049000. The authority determined that these supplies fall under Chapter 6 of the tariff, which covers live trees, plants, bulbs, cut flowers and ornamental foliage. Consequently, the applicant's bouquet supplies are exempt from tax payment under Notification No. 02/2017-CT (Rates) dated 28/06/2017, serial number 34, which exempts the entire Chapter 6 from tax liability. en-us Thu, 09 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434361 The AAR, West Bengal ruled that bouquets made with dried, bleached, dyed and colored plant parts, foliage, flower buds, grasses and branches for decorative purposes are classifiable under HSN codes 06039000 and 06049000. The authority determined that these supplies fall under Chapter 6 of the tariff, which covers live trees, plants, bulbs, cut flowers and ornamental foliage. Consequently, the applicant's bouquet supplies are exempt from tax payment under Notification No. 02/2017-CT (Rates) dated 28/06/2017, serial number 34, which exempts the entire Chapter 6 from tax liability. Case-Laws GST Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434361