AAR advises using interpretative rules to determine correct HSN code for billing mixed materials with one primary component.
Case-Laws
GST
Before AAR, the following question was raised: I would like to know if there is a combination of different materials and about 75% (value terms) is getting used of any one Raw Material, under which HSN should we make bill? – AAR advised the applicant to understand the interpretative Rules and determine the classification accordingly.
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