2018 (9) TMI 1038

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.... the 'Applicant' hereinafter), having its registered office at No. 4,5,6, Amaravathi Layout, Agara Road, Horamavu, Bengaluru 560043, having GSTIN number 29AACCV9320M1ZT, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000-00 each u....

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....s. During such process, they make use of the plywood and wood in the manufacture of the pallets, which is the basic weight holding platform for covering the sleeve of the corrugated box and serves as a fragile component in packing for the customer's end product safe movement. b. The GST rate of tax structure in respect of plywood sheet having HSN 4412 is 18% under Chapter 44 and Serial No. II-122....

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....drums and similar packings, of wood; cable drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood". And entry no: 4415.20 reads "Pallets, box pallets and other load boards; pallet collars" Hence in view of the above pallets and box pallets are covered under HSN code 4415.20.00. (b) Entry No. 97 of Schedule II of Notification No. 01/ 2017 - Central Tax (Rate) d....