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TMI Blog2018 (10) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... h the types of slates as per tender was attached with the application. As per the specifications, the size of Students' Slate is 12" X 12" with "Tin Patti" frame in four sides and the frame is to be fitted with four plastic corners with smooth finish, thickness of slate is 3 mm and material used is pinewood base MDF (Medium Density Fibre). The size of Teachers' Slate is 24" X 24" in size with 5.5 mm thickness and material used is same i.e. pinewood base MDF (Medium Density Fibre) without frame but plastic corner are fitted at four corners. The applicant submitted that the difference between Students' Slate and Teachers' Slate is in respect of dimension and thickness of board which is used, otherwise purpose of both is teaching / learning and both are same in look and appearance. 3. The applicant submitted that applicant is of the opinion that both the slates i.e. Students' Slate and Teachers' Slate are of same category, Teachers' Slates should also be treated as tax free, as the Students' Slates are already tax free under GST Act. 4. The applicant submitted that applicant is getting some job work done on slates and when the main manufactured item is tax free, they are not require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (HSN). Although, the decision in the case of Woodcraft Products (supra) dealt with the interpretation of the provisions of the Central Excise Tariff there can be no doubt that the HSN Explanatory Notes are a dependable guide even while interpreting the Customs Tariff." 9.1 The Explanatory Notes for Heading 96.10 of Harmonised System of Nomenclature reads as follows :- "96.10 Slates and boards, with writing or drawing surfaces, whether or not framed. This heading covers slates and boards, clearly designed to be used for writing or drawing with slate pencils, chalks, felt or fibre tipped markers (e.g., school children's slates, blackboards and certain notice boards). These articles, framed or not, may be of slate, including agglomerated slate, or may consist or any material (wood, paperboard, textile material, asbestos cement, etc.) covered on one or both sides with a preparation of powdered slate or any other coating suitable for writing on, or sheeting of plastics. Boards or slates may bear permanent markings (lines, squares, lists of commodities, etc.) and may incorporate counting frames. This heading does not cover writing or drawing slates with are not ready for use (hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e' and 'Students' Slate'. The product 'Slates' falling under Tariff Item 9610 00 00 is exempted from Goods and Services Tax vide Sl. No. 146 of Notification No. 2/2017Central Tax (Rate) dated 28.06.2017 issued under the Central Goods and Services Tax Act, 2017 (herein after referred to as the 'CGST Act, 2017') and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the 'GGST Act, 2017) and the Integrated Goods and Services Tax Act, 2017 (herein after referred to as the 'IGST Act, 2017'), whereas the product 'Boards, with writing or drawing surface, whether or not framed' falling under Tariff Item 9610 00 00 is leviable to Goods and Services Tax @ 18% (CGST 9% + SGST 9% or IGST 18%) vide Sl. No. 448 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017 and corresponding Notification issued under the GGST Act, 2017 or the IGST Act, 2017. 10.2 The term 'Slates' has not been defined under the CGST Act, 2017, the GGST Act, 2017, IGST Act, 2017 or the Notifications issued there under. 10.3 It is now well settled principle of interpretation of statue that the word not d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra)]." 10.5 It needs to be therefore examined whether the products manufactured and supplied by the applicant can be termed as 'Slates' as understood in common parlance, or otherwise. 10.6 It is observed that in the document issued by the Gujarat Council of Elementary Education, the products have been referred to as 'Slate for Student' and 'Slate for Teacher'. Thus, the products 'Slate for Student' and 'Slate for Teacher' are known as 'Slates' in common parlance and therefore are eligible for exemption from payment of Goods and Services Tax vide Sl. No. 146 of Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017 and corresponding Notifications issued under the GGST Act, 2017 and the IGST Act, 2017. 11.1 The another issue raised by the applicant is that they are getting some job work done on slates and when the main manufactured item is tax free, in the opinion of applicant, it is not required to pay tax under Reverse Charge Mechanism for job work. 11.2 In this regard, we observe that as per clause 3 of Schedule II of the CGST Act 2017 and the GGST Act, 2017, 'any treatment or process which is applied to another person's goods is a sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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