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Irrespective of the end use of the ladders whether for domestic purpose or for Commercial use, Aluminium ladders come under HSN code 7616, “Other articles of Aluminium” and accordingly attract Tax rate of 18% (9% CGST+9% SGST).

Goods in Transit The applicant seeks Advance Ruling with a clarification on thefollowing-

1.Aluminium ladders —Generally used for Domestic / House —hold purpose.  Made of aluminium metal and corners are concealed with plastic caps.  Applicant selling this product under HSN: 7615 @GST 12%. Applicant sought for the liability of tax to be collected.

In the present case the goods under question, I.e.,  Generally used for Domestic / House -hold purpose, do not fall under the entry no 186 of Schedule II of Notification 01/2017 Of IGST Act attracting the tax rate of  6%CGST+ 6% SGST) as contested by the Applicant. The Aluminium Ladders,  meant for Household purpose are not the class of goods akin to the HSN Code  7615, Of Table, kitchen Or Other household articles. These are meant to be used at  any place, and necessarily not be classified akin to kitchen or household articles basing on the description, purpose and use Of the goods. Hence it is more appropriate to consider them under the entry of Other Articles of Aluminium under HSN code 7616 attracting the tax rate Of 18% (9% CGST + 9 % SGST) as per Schedule III of Notification No.1/2017-Central Tax (Rate) Dt :28-06-2017. — Metro Aluminium, In re…. [2019] 09 TAXLOK.COM 088 (AAR-AP)