Advance Ruling - Rate of tax(good) - Applicant seek Advance Ruling on the following as under :

1. Whether Aluminium composite penal/sheet is covered under HSN 3920 or HSN 7610 or HSN 7606?

2. Rate of SGST and CGST applicable on the same.

Authority for Advance Ruling, Telangana held that:- Since there is no uniform opinion arrived by the Members of the Authority for Advance Ruling in respect of Question raised by applicant representing Central Tax and State Tax and they have expressed two different views on the issue raised by the applicant on Question No.1, i.e., Whether Aluminium composite panel/sheet is covered under HSN 3920 or HSN 7610 or HSN 7606?, the application filed by M/s. Aludecor Lamination Private Limited, Sy No 19, Ground Floor, Gopal Reddy Estate, Medchal Road, Kompally, Qutubullapur Mandal, Medchal Malkajgiri, Telangana - 500 100 (36AAECA8253G2ZN), is being referred to the Appellate Authority for Advance Ruling for the state of Telangana in terms of Section 98(5) of the CGST/TGST Act, 2017 for hearing and decision on the question on which advance ruling is sought.