https://www.taxtmi.com/caselaws?id=437318 The AAR, Telangana classified aluminium composite panels (ACPs) under HSN 7606 rather than HSN 3920 or 7610, applying 18% GST (9% CGST + 9% SGST). The authority determined that ACPs derive their essential character from aluminium sheets rather than the polyethylene core, making them sandwich panels with combined aluminium thickness exceeding 0.2mm. The goods were found to be sheets requiring further processing before structural use, not ready-to-use structural components under HSN 7610. en-us Wed, 12 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437318 The AAR, Telangana classified aluminium composite panels (ACPs) under HSN 7606 rather than HSN 3920 or 7610, applying 18% GST (9% CGST + 9% SGST). The authority determined that ACPs derive their essential character from aluminium sheets rather than the polyethylene core, making them sandwich panels with combined aluminium thickness exceeding 0.2mm. The goods were found to be sheets requiring further processing before structural use, not ready-to-use structural components under HSN 7610. Case-Laws GST Wed, 12 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437318