AAR rules GST Rate of @18% on Foam Cup Pads [Read AAR Order]

The Authority for Advance Ruling (AAR Uttar Pradesh) in the matter of M/s. MAAVISA FOM CUP PRIVATE LIMITED has ordered that a GST Rate of @18% is applicable on Foam Cup Pads.

The applicant is a manufacturing unit, registered under the provisions of the Central Goods and Services Tax Act, 2017 as well as the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and UPGST Act respectively). The applicant is engaged in the manufacture of highly specialized foam cup pads in state of art machines, using raw materials including foam made from polyurethane, glue and fabric.

The Question and Ruling are as follows:

The applicant has sought the advance ruling in respect of the following question:

i) To confirm the exact HSN code out of the following-

(1) 39269079 (2) 62129090, 39262091

For billing of foam cup pads as finished products which are supplied and used to manufacture brassier (ladies bra) by manufactures.

RULING

The foam cup pads come under the HSN Code 39262091.

For Official Ruling Download PDF Given Below: