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GST - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Bouquet made with dry parts of plants, foliage, flower buds, ...


Dried Plant Bouquets Exempt from Tax Under AAR Ruling; Classified Under Tariff Items 06039000 or 06049900.

February 22, 2023

Case Laws     GST     AAR

Bouquet made with 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 with plastic foil packaging will be classifiable under Tariff Item Nos. 06039000 or 06049900, depending on its constituents and supply of the aforesaid goods is exempted from payment of tax - AAR

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