2018 (9) TMI 1038 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2018 (17) G. S. T. L. 484 (A. A. R. – GST) – Rate of GST – finished goods “Pallets and Box Pallets” – Goods and Services Act, 2017 – Held that:- The commodity “pallets and box pallets” are covered under HSN 4415 20 00 and covered under entry no. 97 of Schedule II of Notification No.01/2017- Central Tax (Rate) dated 28.06.2017 and entry no. 97 of Schedule II of Notification No.01/2017- State Tax (Rate) dated 28.06.2017 and hence the tax rates applicable on the same are 6% under the Central Goods and Services Tax Act and 6% under the Karnataka Goods and Services Tax Act. – AAR NO. KAR ADRG 17/2018 Dated:- 6-8-2018 – SHRI HARISH DHARNIA AND SHRI DR. RAVI PRASAD. M.P MEMBER Repres
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g the GST rate applicable on the finished goods Pallets and Box Pallets to enable him to levy and collect the correct rate of applicable GST. 3. The applicant furnishes some facts relevant to the stated activity: a. The applicant states that he is a manufacturer engaged in the manufacture of Plywood pallets and plywood boxes and corrugated boxes as individual items as per the size and requirements of the buyer and thus make a composite and combined sale as per the purchase order placed on them by the purchasers. During such process, they make use of the plywood and wood in the manufacture of the pallets, which is the basic weight holding platform for covering the sleeve of the corrugated box and serves as a fragile component in packing for
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is the plywood for the end product pallets and box pallets . FINDINGS & DISCUSSION: 4. The submissions of the applicant have been verified. (a) HSN entry 4415 reads as under : Packing cases, boxes, crates, drums and similar packings, of wood; cable drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood . And entry no: 4415.20 reads Pallets, box pallets and other load boards; pallet collars Hence in view of the above pallets and box pallets are covered under HSN code 4415.20.00. (b) Entry No. 97 of Schedule II of Notification No. 01/ 2017 – Central Tax (Rate) dated 28.06.2017 reads as under: HSN 4415 – Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box
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