https://www.taxtmi.com/caselaws?id=436935 AAR Karnataka ruled that wooden ice cream sticks and spoons made from European white Birch wood should be classified under HSN 4419 90 90 as tableware and kitchenware of wood (other than bamboo), not under HSN 4421 91 90 as contended by the applicant. The Authority determined that these products qualify as spoons and crumb-scoops under the more specific classification of tableware. Consequently, GST rate of 12% applies to these wooden products under Notification No. 1/2017-Central Tax(Rate) Schedule II, Sl.No. 99B. 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 AAR Karnataka ruled that wooden ice cream sticks and spoons made from European white Birch wood should be classified under HSN 4419 90 90 as tableware and kitchenware of wood (other than bamboo), not under HSN 4421 91 90 as contended by the applicant. The Authority determined that these products qualify as spoons and crumb-scoops under the more specific classification of tableware. Consequently, GST rate of 12% applies to these wooden products under Notification No. 1/2017-Central Tax(Rate) Schedule II, Sl.No. 99B. Case-Laws GST Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436935