The AAR, West Bengal in the matter of Shopinshop Franchise Pvt. Ltd. [27/WBAAR/2022-23 dated February 9, 2023] has ruled that ‘Bouquets’ made with dry parts of plants, foliage, flower buds, grasses, and branches of plants which dried, bleached, dyed, and coloured and sold with plastic foil packaging will be classifiable under Tariff Item No. 06039000 or 06049900 of the Customs Tariff Act, 1975 (“the Customs Tariff Act”), and would be exempted from GST as per the SI No. 34 of the Notification No. 02/2017-Central Tax (Rate) dated June 28, 2017 (“the Goods Exemption Notification”).
Source: a2ztaxcorp.com
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