12% GST on Security Excise Adhesive Labels – AAR

THE AUTHORITY OF ADVANCE RULING

The Question and Ruling as Follows :

The applicant have sought advance ruling on the following queries, in relation to the supply by the applicant to various distilleries.

1) The correct classification of Security Excise Adhesive Labels i.e., HSN Code applicable.

2) The rate of tax applicable on supply of Security Excise Adhesive Labels.

RULING

1) The HSN Code of Security Excise Labels is 4911.

2) The rate of tax applicable is 6% under the CGST Act and 6% under the KGST Act and 12% under the IGST Act.