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TMI Blog2019 (2) TMI 1740X X X X Extracts X X X X X X X X Extracts X X X X ..... icant. The Aluminium Ladders, meant for Household purpose are not the class of goods akin to the HSN Code 7615 of Table, kitchen or other household articles. These are meant to be used at any place, and necessarily not be classified akin to kitchen or household articles basing on the description, purpose and use of the goods. Irrespective of the end use of the ladders whether for domestic purpose or for Commercial use, Aluminium ladders come under HSN code 7616, Other articles of Aluminium and accordingly attract Tax rate of 18%. - AAR 06/AP/GST/2019 - - - Dated:- 14-2-2019 - D. RAMESH, AND S. NARASIMHA REDDY, MEMBER Represented by: Aashish Kumar Jain ORDER (Under sub-section (4) of Section 98 of Central Goods and Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant selling this product under HSN: 7615 @GST 12%. Applicant sought for the liability of tax to be collected. 2. Aluminium industrial ladders - Aluminium is majorly used with other Metals (S.S M.S) used for tools and additional support. Applicant selling this Product under HSN:7616 @GST 18%. Applicant sought for the liability of tax to be collected. On Verification of basic information of the applicant, it is observed that the applicant falls under Central jurisdiction, i.e. Assistant Commissioner, CGST, Bhavanipuram, A.P. Accordingly, the application has been forwarded to the jurisdictional officers with a copy marked to the State tax authorities to offer their remarks as per the Section 98(1) of CGST /APGST Act 2017. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... description, purpose and use of the goods. Hence it is in appropriate to consider them under the entry of Other Articles of Aluminium under HSN code 7616 attracting the tax rate of 18% (9% CGST + 9 % SGST) as per Schedule III of Notification No. 1/2017-Central Tax (Rate) Dt.28 06 2017. S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods 276 7616 Other articles of aluminium The second item in question i.e. Aluminium industrial ladders used for tools and additional support, which are being charged at 18% under HSN code 7616 attracting the tax rate of 18% (9% CGST + 9 % SGST) of GST a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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