Ruling by AAR Gujarat on Grinding of Plastic Material [Read Judgement]

Case: Manishbhai Champakbhai Mehta. Dated: 30.07.2020

Query: What is the HSN code of grinding of plastic material and what is the tax rate of said goods?

Ruling by AAR: HSN code of grinding of plastic depends upon the type of polymers in primary forms of the heading 3901 to 3914 and GST rate would be 18% {9% CGST+ 9% SGST} as per the entry No. 100 and 101 of Notification No. 01/2017-CT (Rate) dated 28.06.2017.

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