Classification of Goods — the applicant, seeking an advance ruling in respect of the following question.

Whether the proposed product is classifiable as “Glass-fibre Reinforced Gypsum Board” and the applicant can avail the benefit of the concessional rate of tax under Schedule II of Notification No.1/2017-C.T. (Rate)?

The issue before us pertains to applicability of Notification for ascertaining correct rate of tax in respect of Glass Reinforced Gypsum Board (GRG), which is proposed to be manufactured by the applicant. On one hand the Applicant has submitted that they are currently manufacturing both paper reinforced and glass reinforced gypsum boards falling under Chapter 68 of the CTA, 1975 and on the other hard they have submitted that manufacture of Glass Reinforced Gypsum Board is a proposed manufacturing activity to be undertaken by the applicant. Therefore no samples have been submitted.

Held that—In the subject case applicant has submitted that they are proposing to manufacture the impugned product, which are presently not in existence. Thus their application is also barred under Section 95 of the CGST Act.—Saint-Gobain India Private Limited, In Re.. [2020] 22 TAXLOK.COM 140 (AAR-Maharashtra)