2018 (10) TMI 349

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....2017, any person aggrieved by this order can prefer an appeal before the Telangana State Appellate Authority for Advance Ruling, Hyderabad, within 30 days from the date of receipt of this Order. ***** I. M/s. Victory Comfort Products, Mahbubnagar, (GSTIN No. 36AAFFV3331C1ZJ) has filed an application under Section 97(1) of TGST Act, 2017 read with Rule 103 of CGST/TGST Rules, 2017and sought advan....

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....tex and 5% chemicals. 2. The manufacturing process is : Coir Fibre - Uncurling of coir fibre -> Sheet Forming via combing drum Machine -> Natural latex Rubber spray for bonding / gumming of Coir fibre -> Drying in a tunner dryer -> Results in formation of a Coir Sheet. 3. This coir sheet is pressed in a Hydraulic Press to attain a solid/uniform shape and thickness @ 100c-120c temperature then v....

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....g with products made of coir fibre. In the submissions made by the applicant they have stated that the end use of their products that are being manufactured are in Carpet underlaying, packaging, mattress layers etc. 1. Coir products (except coir mattresses) are chargeable to 6% CGST + 6% SGST as per schedule II to Notification No. 1/2017 Central Tax (Rate), dated 28.6.2017 as amended. 2. Whereas....

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.... covered" are covered under schedule III to Notification No.1/2017 2017-Central Tax (Rate), dated 28.6.2017 as amended , and even the mattress layers needs to be classified in the Tariff heading 9404 covered under Schedule III to the Notification referred above, the applicant has been asked during the time of personal hearing to produce copy of the product catalogue to decide the correct rate of t....