2018 (10) TMI 343

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..... Bhankari, Delhi G.T. Road, Aligarh, Utter Pradesh-202001 (hereinafter called the applicant) is a registered assessee under GST having GSTN : 09AACV0483H1Z8. 2.  The applicant, in their application dated 20-4-2018, raised the following question to be determined by the authority for Advance Ruling. "Whether the classification of Sacks and bags of a kind used for the packing of goods of manmad .....

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..... applicant was granted a personal hearing on 14-6-2018. Shri Raj Kumar, CA and Shri Pradeep Singhal, Director appeared. In the written submission, the applicant has submitted that - The above said application has been filed by them because of misclassification of P.P. Sackes and Bags (Supplier of the goods) made of woven fabrics under HSN 3923 21 00 and 3923 29 10 of GST Tariff charging GST @ 18%. .....

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..... ot the supplier or manufacturer of said goods. Since the applicant has sought question which is directly related to supplier of goods, the above said ruling does not appears to be applicable in instant case. 7. In the light of the above, we rule as under : RULING 8. The ruling is not applicable as applicant is a recipient of goods and not the supplier or manufacturer of the said goods.
Case .....

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