https://www.taxtmi.com/caselaws?id=436935 Wooden ice cream sticks and spoons were treated as articles of wood under Chapter 44, with HSN 4419 90 90 held to be the more specific classification because it covers wooden tableware and kitchenware, including spoons and similar articles. HSN 4421 91 90 was found inapplicable because that heading covers other articles of wood such as hangers, spools, cops, bobbins and parts of wood. The goods were accordingly classified under HSN 4419 90 90 and attracted GST at 12% under the relevant rate notification. en-us Thu, 13 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436935 Wooden ice cream sticks and spoons were treated as articles of wood under Chapter 44, with HSN 4419 90 90 held to be the more specific classification because it covers wooden tableware and kitchenware, including spoons and similar articles. HSN 4421 91 90 was found inapplicable because that heading covers other articles of wood such as hangers, spools, cops, bobbins and parts of wood. The goods were accordingly classified under HSN 4419 90 90 and attracted GST at 12% under the relevant rate notification. Case-Laws GST Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436935