PRODUCT IS NOT YET MANUFACTURED THEN NO CLASSIFICATION--AAR MAHARASHTRA
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PRODUCT IS NOT YET MANUFACTURED THEN NO CLASSIFICATION--AAR MAHARASHTRA
13/07/2020
M/S SAINT GOBAIN INDIA PVT LTD
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-Central Tax.
The proposed product is not yet manufactured and hence in absence of any sample of said product being tested from accredited laboratory to determine exact nature of the product, its classification can not be arrived, at this stage. As such no comments can be offered on the said matter.
As regard to the applicability of concessional rate of tax under notification no 01/2017-Central tax in relation to supply of proposed product it is submitted that once the product is manufactured the same will be got tested from accredited laboratoryto determine exact nature of the product so that proper conclusion can be arrived.