12% GST Leviable on Wooden Ice Cream Sticks and Spoons Under HSN 4419 90 90: AAR
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- Last Updated on 29 April, 2023
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Case Details: Authority for Advance Rulings, Karnataka Ragu Packaging, In re - [2023] 149 taxmann.com 446 (AAR-KARNATAKA)
Judiciary and Counsel Details
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- Dr. M.P. Ravi Prasad & Kiran Reddy T., Member
Facts of the Case
The applicant was importing semi-finished wooden sticks and wooden spoons which would be processed in different stages and then finished products would be dispatched to customers in diary industry to be used as ice cream sticks/spoons. It filed an application for advance ruling to determine classification of goods and rate of tax applicable on them.
AAR Held
The Authority for Advance Ruling (AAR) observed that the impugned products i.e. wooden sticks and wooden spoons would be made of specific wood European white Birch taken from Siberian forest and to be qualified as articles of wood. The AAR further noted that the Heading No. 4419 would cover tableware and kitchenware of wood and specifically Heading No. 4419 90 would cover tableware and kitchenware of wood other than bamboo wood.
As per explanatory notes to Heading No. 4419, this heading shall also cover spoons, crumb-scoops made of wood in addition to other articles. Therefore, it was held that wooden ice cream sticks and wooden ice cream spoons would merit classification under Heading No. 4419 90 90 and thus taxable at 12% in terms of Sl. No. 99B of Schedule II to Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017.
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