2019 (2) TMI 1740

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....section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s Metro Aluminium, (hereinafter referred....

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.... (Dealers for Jindal aluminium), other product of Aluminium and hardware. 4. QUESTION RAISED BEFORE THE AUTHORITY: The applicant seeks Advance Ruling with a clarification on the following,- 1. Aluminium ladders -Generally used for Domestic / House -hold purpose. Made of aluminium metal and corners are concealed with plastic caps. Applicant selling this product under HSN: 7615 @GST 1....

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....gs relating to the applicant and no proceedings were passed on the issue, for which the advance ruling sought by the applicant 2. RECORD OF PERSONAL HEARING: Sri Aashish Kumar Jain, Proprietor of the Applicant company appeared for personal hearing on 10.12.2018 and they reiterated the submission already made in the application. 3. DISCUSSIONS AND FINDINGS: We have examined the issues r....

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....in to the HSN Code 7615 of Table, kitchen or other household articles. These are meant to be used at any place, and necessarily not be classified akin to kitchen or household articles basing on the description, purpose and use of the goods. Hence it is in appropriate to consider them under the entry of Other Articles of Aluminium under HSN code 7616 attracting the tax rate of 18% (9% CGST + 9 % SG....