Case Laws

2010(04)LCX0079 :MKP Distributors  pvt. ltd.- Perfumes/scents with spraypacks are classifiable under sub-heading 9616 10.

2005(08)LCX0107:Shree Balaji enterprises :Automatic numbering machine, a hand operated self changing numbering stamp is classifiable under heading  9611.

2005(04)LCX0216: Reckit & Colman of India ltd: Mounts and Heads used to spray/dispense liquid soap are classifiable under heading  9616.

2003(04)LCX0052: Camlin Limited: Crayplas shapeless plastic crayon is classifiable under sub-heading 9609 00.

2002(10)LCX0210: Impex International :Lumocolor Overhead Projection pens are classifiable as writing pens under sub-heading 9608 02.

 2000(05)LCX0271: Camlin Limited: Aluminium ferrules are classifiable under sub-heading 9609 00.

 1998(05)LCX0121: Raj Continental Exporters (P) Ltd.: Numbering machine is classifiable under heading 9611.

Advance Rulings

2018(07)LCX0090(AAR): Raja Slates Pvt. Ltd.: Slate for Student and Slate for Teacher are classifiable under 9610 and are eligible for exemption vide Sl. No. 146 of N/N 2/2017-CT(R). In case of receipt of 'manufacturing services on physical inputs (goods) owned by others‟ from the unregistered supplier of such service, the GST is required to be paid u/s 9(4) of the CGST Act, 2017 subject to exemption, if any, available.

2018(12)LCX0173(AAR): Aristoplast Products Pvt. Ltd.: Plastics Broom-Sticks is classifiable under HSN Code 96032100 as “Others” and is eligible for concessional rate of tax i.e. 5% vide N/N 1/2017-CT(R). “Portable Sprayers” is classifiable under HSN Code 84244100 taxable @ 18%

2019(06)LCX0125(AAR): Dobersun Products Pvt. Ltd.: Disposable underpads classifiable under 9619 – Sanitary towels (pad) and tampons, napkins and napkin liners for babies and similar articles of any material, 9619 00 90-Others taxable @ 12%.

2021(01)LCX0363(AAAR): Shri Bhaveen Ramesh Shah, (M/s) The Roll Company: ‘Zip Rolls’ is classifiable under 9607 20 00 taxable @ 18% during 01.07.2017 to 30.09.2019 under Sr. No. 446 of Schedule – III of N/N 1/2017-CT(R) and @ 12% from 01.10.2019 onwards under Sr. No. 231B of Schedule – II