GST Rate of 12% Applicable on wooden ice cream sticks and wooden ice cream spoons: AAR

The applicant stated that they supply wooden ice cream sticks and wooden ice cream spoons to diary industry for food stuffing and for use in consumption of ice cream. In view of this the applicant sought advance ruling seeking classification of the said wooden ice cream sticks and wooden ice cream spoons and the rate of GST applicable thereon.

The applicant claimed that the question on which advance rulings has been sought is with regard to “classification of goods” which is covered under Sections 97(2)(a) of the CGST Act 2017 and hence the instant application is admissible.

The applicant contends that their products i.e. wooden ice cream sticks and wooden ice cream spoons merit classification under HSN 4421 91 90, as neither any chemical is added to the wood nor the wood is compressed. Further the applicant has not furnished any competing classification. The applicant contends that their products are exigible to GST at the rate of 12%.

Advance Ruling:

The products i.e. wooden ice cream sticks and wooden ice cream spoons merit classification under HSN code 4419. 90. 90 and thus are exigible to GST@ 12%, in terms of Sl. No. 99B of Schedule II to the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 as amended.

For Official Ruling Download PDF Given Below: