IN RE: M/s. V PAC CARTONS INDIA PVT LTD.
GST
2018 (9) TMI 1038 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2018 (17) G. S. T. L. 484 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AAR
Dated:- 6-8-2018
AAR NO. KAR ADRG 17/2018
GST
SHRI HARISH DHARNIA AND SHRI DR. RAVI PRASAD. M.P MEMBER
Represented by: Sri Usman Khan, Director
1. M/s V Pac Cartons, (called as the 'Applicant' hereinafter), having its registered office at No. 4,5,6, Amaravathi Layout, Agara Road, Horamavu, Bengaluru 560043, having GSTIN number 29AACCV9320M1ZT, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST A
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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 the customer's end product safe movement.
b. The GST rate of tax structure in respect of plywood sheet having HSN 4412 is 18% under Chapter 44 and Serial No. II-122 and the same is used as raw material for the manufacture and he states that their finished product results finally as – “Pallets and Box Pallets having the HSN 4415 for which the GST tax rate is 12% and being charged to all their suppliers regularly.
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oards; 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 pallets and other load boards, of wood; pallet collars of wood” – 6%
Entry No. 97 of Schedule II of Notification No. 01/ 2017 – State 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 pallets and other load boards, of wood; pallet collars of wood” – 6%
Hence the tax rate applicable on the “palle
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