9911796707
TMI BlogNo GST on bouquets made with dry parts of plants, foliage, flower buds and grassesX X X X Extracts X X X X X X X X Extracts X X X X ..... No GST on bouquets made with dry parts of plants, foliage, flower buds and grasses - By: - CA Bimal Jain - Goods and Services Tax - GST - Dated:- 8-4-2023 - - The AAR, West Bengal in the matter of IN RE: SHOPINSHOP FRANCHISE PVT. LTD. - 2023 (2) TMI 876 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL has ruled that Bouquets made with dry parts of plants, foliage, flower buds, grasses, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d branches of plants which dried, bleached, dyed, and coloured and sold with plastic foil packaging will be classifiable under Tariff Item No. 06039000 or 06049900 of the Customs Tariff Act, 1975 ( the Customs Tariff Act ), and would be exempted from GST as per the SI No. 34 of the Notification No. 02/2017-Central Tax (Rate) dated June 28, 2017 ( the Goods Exemption Notification ) . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Facts: Shopinshop Franchise Pvt. Ltd. ( the Applicant ) is a company engaged in manufacturing and processing of dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured for decorative and ornamental purposes and sold as Bouquets made with dried parts of plants and packed in plastic foil packaging ( the Impugned Product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). The Applicant submitted that the Impugned Product will be classified under HSN Code 0604 as per Chapter 6 of the First Schedule of the Customs Tariff Act and is exempted from GST as per SI No. 34 of the Goods Exemption Notification. The Applicant filed this application seeking the classification and applicable GST rates on the Impugned Product. Issue: Whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the supply of the Impugned Product will be classified under HSN Code 0604 as per Chapter 6 of the First Schedule of the Customs Tariff Act and covered under the SI. No 34 of the Goods Exemption Notification ? Held: The AAR, West Bengal in IN RE: SHOPINSHOP FRANCHISE PVT. LTD. - 2023 (2) TMI 876 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL held as under: Observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that, the raw materials used in making the Impugned Product are plant products and they undergo some sort of processing before packing with a simple plastic foil packaging. Noted that, the Bouquet, made with Dried and/or Dyed flower buds will be classifiable as Other under Tariff Item No. 06039000 and Bouquet, made with Dried and/or Dyed parts of plants, foliage, grasses and branches ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of plant, will be classifiable as Other under Tariff Item No. 06049000. Further noted that, as per SI. No. 34 of the Goods Exemption Notification, the whole of Chapter 6 of the Customs Tariff Act which deals with Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage is exempted from GST. Held that, the Impugned Product will be classifiable unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Tariff Item Nos. 06039000 or 06049900, whether individually or in combination, and supply of the Impugned Product is exempted from payment of tax vide SI. No. 34 of Goods Exemption Notification. Relevant Provisions: SI. No. 34 of the Goods Rate Notification: Schedule SI.No. Chapter/Heading / Sub-heading / Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... item Description of Goods 34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage (Author can be reached at [email protected] ) - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
