TaxTMI 
TaxTMI 
2019 (3) TMI 921
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....er called the Applicant or the Company) are engaged in the in the business of importing and trading lunch boxes, bottles and its related accessories. They are registered under GST with GSTIN 33AAFCV4123R1ZO. They have preferred an application seeking Advance Ruling on "What is the Harmonized system of nomenclature (HSN) code and the applicable GST rate for VAYA TYFFN (lunch boxes) and VAYA Drynk (bottle) in terms of Notification 01/2017- Central Tax (Rate) dated 28/06/2017 as amended from time to time" The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted the copy of Challan evidencing payment of application fees of Rs. 5,000/-each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017. 2.1 The Applicant has stated that, they are a start-up based in Chennai and delivers innovative products by redesigning products that are an integral part of routine life. They have revamped the tiffin box into a smart product with sustainable design to positively impact the daily lives of users. The products launched by the Applicant are: i. Vaya Tyffn: It is a non- electrical lunch box with "copper plating" stainless steel containers designe....
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....e above, the Applicant has sought Advance Ruling on the applicable HSN code and GST rate to their products. 3. The Authorized Representative of the Applicant was heard in the matter. They stated that their products are lunch box and bottle with vacuum insulated properties made of stainless steel and plastic. That in common parlance their products are termed as tiffin/lunch box and bottle which is a household article for regular use under HSN 7323.; that it is not a vacuum flask under HSN9617 as it is used regularly. They stated that they get it manufactured outside India and imported. They submitted written submission, various case laws, brochures and sales invoices. 4. Documents submitted by the were examined. It is seen from the brochures that the products made of stainless steel and plastic lids. Called 'Vaya Tyffyn' and 'Vaya Drynk'. Vaya Tyffyn is a lunch box made using Vacu Therm Insulating Technology with a stainless Steel Oval Body, Leak-Proof Double-Shot Lids, High Quality Copper Finished Stainless Steel Containers, Smart Sized Compartments and Stainless Steel Latches. It is made of Food-grade Stainless Steel, BPA-free plastic lids and is available in 2 dimensions and di....
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....0 --- Pressure cookers u 15% - 73239390 --- Other u 15% - 732394 -- Of iron (other than cast iron) or steel, enamelled : 73239410 --- Ghamellas u 15% - 73239420 --- Utensils u 15% - 73239490 --- Other u 15% - 732399 -- Other : 73239910 --- Utensils of galvanised iron u 15% - 73239920 --- Other utensils u 15% - 73239990 --- Other u 15% - HSN Explanatory notes, to heading 7323 is as under: 73.23 - Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. 7323_10 - Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like - Other 7323.91 - - of cast iron, not enamelled 7323.92 - of cast iron, enamelled 7323.93 - - of stainless steel 732.3.94 -- of iron (other than cast iron) or steel. Enameled 7323.99- - Other (A) TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF This group comprises a wide range of iron or steel....
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....asks having a capacity not exceeding 0.75 l kg. 10% - 96170012 ---- Vacuum flasks having a capacity exceeding 0.75 l kg. 10% - 96170013 ---- Casserol and other vacuum containers kg. 10% - 96170019 ---- Other kg. 10% - 96170090 --- Parts (other than glass inners) kg. 10% - HSN Explanatory notes to heading 9617 is as under: 9617 00 - Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners: - --- Vacuum flasks and other vacuum vessels, complete with case 9617 00 11 ---- Vacuum flasks having a capacity not exceeding 0.75l 9617 00 12 ---- Vacuum flasks having a capacity exceeding 0.75l 9617 00 13 ---- Casserol and other vacuum containers 9617 00 19 ---- Other 9617 00 90 ---- Parts (other than glass inners) 96.17 - Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners. This heading covers: (1) Vacuum flasks and other similar vacuum vessels provided they are complete. This group inclu....
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....ese are utensils for household items made of stainless steel, they are more specifically covered vacuum vessels capable of retaining the food/drink at a particular temperature. Rule 3(a) of General Rules for the interpretation of import tariff states that the heading with the more specific description shall be preferred. Further, Explanatory notes for heading 7323 of HSN provides that this group comprises a wide range of iron or steel articles, not more specifically covered by other headings of the Nomenclature' which in this case is under heading 9617. Vaya Tyffn and Vaya Drynk are double walled stainless steel articles which perform temperature retention and are more specifically classified under Heading 96170019. 6. Having decided the classification, the next issue is the rate of tax. As per Notification No. 01/2017 -C.T.(Rate) dated 28.06.2017, the heading 9617 is covered under schedule -IV at Sl.No. 225 @ 14% CGST. 225. 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners And at 14% SGST as per Sino 225 Schedule IV of Notification No.II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017. The above notification....