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The product, ‘Finished Zipper’ shall be classified as “Slide Fasteners” under Chapter heading 960711 and Other products, viz. ‘Zip Roll’ and “Slider” merit classification as ‘Parts of slide fasteners’ under chapter heading No. 960720

Classification of goods— In this case, the moot point is to be decided regarding classification and rate of tax in terms of the Notification No.01/2017-Central Tax (Rate) dated 28.06.2017, as amended by the Notification No.18/2018-Central Tax (Rate) dated 26.07.2018, in respect of their following products: (i) Zip Roll; (ii) Finished Zippers; and (iii) Sliders. Held that— we hold that the product, ‘Finished Zipper’ shall be classified as “Slide Fasteners” under Chapter heading 9607.11 and Other products, viz. ‘Zip Roll’ and “Slider” merit classification as ‘Parts of slide fasteners’ under chapter heading No. 9607.20. Accordingly, the product, ‘Finished Zipper’ is liable to GST @ 18% till 26.07.2018, @ 12% from 27.07.2018 to 30.09.2018 and @ 12% from 01.10.2019 onwards. Whereas, the other products, viz. ‘Zip Roll’ and “Slider” are liable to GST @ 18% till 30.09.2018 and @ 12% from 01.10.2019 onwards.
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