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all trophies made of any material is not covered under HSN 83062920

Shanti Prime Publication Pvt. Ltd.

Classification of Goods —

Sec.96 of the Maharashtra Goods and Service Tax Act, 2017— For reasons as discussed in the body of the order, the questions are answered thus -

Q1. If the word TROPHY is specifically mentioned under 83062920, So can we sell all trophies made of any material under this HSN?

A1. Answered in the negative.

Q.2 If different code is allocated to trophies assembled of different material, I would like to know if there is a combination of different materials and about 75% (value terms) is getting used of any one Raw Material, under which HSN should we make bill?

A2. The question is of a general nature. In absence of the needful information as to the constituent materials of the trophies, the question cannot be answered.

Acrymold [2018] 2 TAXLOK.COM 038 (AAR-Maharashtra)