2023 (4) TMI 961

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....ct, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and KGST Act. 2. The applicant stated that they supply wooden ice cream sticks and wooden ice cream spoons to diary industry for food stuffing and for use in consumption of ice cream. In view of this the applicant sought advance ruling seeking classification of the said wooden ice cream sticks and wooden ice cream spoons and the rate of GST applicable thereon. 3. Admissibility of the Application : The applicant claimed that the question on which advance rulings has been sought is with regard to "classification of goods" which is covered under ....

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....#39;s Interpretation of Law: The applicant contends that their products i.e. wooden ice cream sticks and wooden ice cream spoons merit classification under HSN 4421 91 90, as neither any chemical is added to the wood nor the wood is compressed. Further the applicant has not furnished any competing classification. The applicant contends that their products are exigible to GST at the rate of 12%. PERSONAL HEARING PROCEEDINGS HELD ON 21.02.2023 6. Sri. P. Ragupathy, Partner of the applicant appeared for personal hearing proceedings and reiterated the facts narrated in their application. FINDINGS & DISCUSSION 7. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia and ....

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....f item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. Accordingly we make a reference to the Section Notes and Chapter Notes of the relevant Chapters of the Customs Tariff and also the corresponding Harmonised Commodity Description and Coding System Explanatory Notes of World Customs Organisation (WCO). 11. Chapter 44 of the first schedule to the Customs Tariff Act, 1975 covers wood and articles of....