Classification of Goods — The applicant has submitted that they are engaged in importing “Plastic Mechanical Liquid Dispensers” from China and sell them in local market since 2011. These dispensers are used as the caps of bottles. They are used for dispensing liquid either through direct discharge or spray type discharge or foam type of discharge.

Accordingly, the applicant sought Advance Ruling on the following question:

What is the HSN code and rate of tax for Plastic Mechanical Liquid Dispenser?

Held that— we hold that the imported Plastic Items, (stated as Plastic Mechanical Liquid Dispenser) shall be classified, under Chapter sub-heading 3926.90- Others, as “articles, not elsewhere specified or included, of plastics (as defined in Note 1 to the Chapter) or other materials of heading 39.01 to 39.14”. Accordingly, the said product is liable to GST @ 28% (CGST @ 14% +SGST@14%) till 14.11.2017 and @ 18% (CGST@9% +SGST@9%) w. e. f. 15.11.2017.—Nishith Vipinchandra Shah, In Re…. [2020] 26 TAXLOK.COM 099 (AAR-Gujarat)