Classification of Goods — Section 9(4) of CGST Act— We find that the main issue involved in this case is regarding classification of goods viz. ‘Slate for Teacher’ and ‘Slate for Student’.

The another issue raised by the applicant is that they are getting some job work done on slates and when the main manufactured item is tax free, in the opinion of applicant, it is not required to pay tax under Reverse Charge Mechanism for job work.

Held that—
The products ‘Slate for Student’ and ‘Slate for Teacher’ are appropriately classifiable under Tariff Heading 96.10.
The products ‘Slate for Student’ and ‘Slate for Teacher’ are eligible for exemption from payment of GST vide Sl. No. 146 of Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017.

In case of receipt of ‘manufacturing services on physical inputs (goods) owned by others’ by applicant from the unregistered supplier of such service, the Goods and Services Tax is required to be paid by applicant under Section 9(4) of the CGST Act, 2017 and the GGST Act, 2017, subject to exemption, if any, available.Raja Slates Pvt. Ltd. [2018] 2 TAXLOK.COM 346 (AAR-Gujarat)