2021 (1) TMI 367

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....the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 2. M/s. Manishbhai Champakbhai Mehta, an applicant purchase the plastic scrap, slotting that scrap into color-wise, thereafter grind the said scrap in small pieces. 3. Accordingly, an applicant sought advance ruling on the following question : What is the HSN code of grinding of plastic material and what is the tax rate of said goods?. Personal Hearing 4. The authorized representative of the company appeared and reiterated the submission already made in the application filed with the Authority of Advance Ruling. Findings and Discussion 5. We have considered the submissions made by the Applicant in the....

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....lastic" means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerization or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticizer) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influences. 6. In headings 39.01 to 39.14, the expression "primary forms" applies only to the following forms: (a) liquids and pastes, including dispersions (emulsions and suspensions) and solutions; (b) Blocks of irregular shape, lumps, powders (including moulding powders) granules, flakes and similar bulk forms. 8. In view of ....

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....11 PETROLEUM RESINS, COUMARONE-INDENE RESINS, POLYTERPENES, POLYSULPHIDES, POLYSULPHONES AND OTHER PRODUCTS SPECIFIED IN NOTE 3 TO THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS 3912 CELLULOSE AND ITS CHEMICAL DERIVATIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS 3913 NATURAL POLYMERS (FOR EXAMPLE, ALGINIC ACID) AND MODIFIED NATURAL POLYMERS (FOR EXAMPLE, HARDENED PROTEINS, CHEMICAL DERIVATIVES OF NATURAL RUBBER), NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS 3914 ION-EXCHANGERS BASED ON POLYMERS OF HEADINGS 3901 TO 3913, IN PRIMARY FORMS 9. In view of the above, it can be stated that the HSN code of goods viz plastic of grind would depend upon the type of primary form of pol....