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POOJA ENTERPRISE(NISHITH VIPINCHANDRA SHAH)
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

J.P. GUPTA
SEEMA ARORA
Pet. Counsel
Nishith V Shah
Res. Counsel
---

Petitioner / Applicant

POOJA ENTERPRISE(NISHITH VIPINCHANDRA SHAH)
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Apr 8, 2021
Order No.

GUJ/GAAAR/APPEAL/2021/14

Citation

2021(4) TAXREPLY 5358
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ORDER

The appellant M/s. Pooja Enterprise, Plot No.2913, Old J Type Shed, 1st Phase, GIDC, Vapi, Gujarat-396191(Proprietor-Vipinchandra Shah) (hereinafter referred to as the appellant) is engaged in importing ‘Plastic Mechanical Liquid Dispensers’ from China and sell them in local market since 2011. The appellant has submitted that these dispensers are used as the caps of bottles and are used for dispensing liquid either through direct discharge or spray type discharge or foam type of discharge. 2. The appellant further submitted that till 30.06.2017, they were importing this material under HSN code 3923(caps and closures), but after the implementation of GST, they were asked to clear the goods under HSN 3926(other articles of plastics) bearing GST of 28%; that they were uncertain about the HSN of these imported goods as other competitors were supplying the same product under HSN 8424 and 9616, therefore they filed the application for Advance Ruling. The appellant has subm....

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