Classification of goods - rate of GST - wooden ice cream sticks ...

Wooden Ice Cream Sticks and Spoons Classified as Tableware, Subject to 12% GST Under Tariff Code 4419 90 90.

April 24, 2023

Case Laws     GST     AAR

Classification of goods - rate of GST - wooden ice cream sticks and wooden ice cream spoons - The impugned products being the wooden spoon and wooden stick qualify to be covered under spoons and crumb-scoops respectively. Thus the more specific classification of the impugned products would be 4419 90 90 as tableware made up of wood other than bamboo. - Liable to GST @12% - AAR

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