The Maharashtra Authority of Advance Ruling (AAR) ruled that the 18% GST payable on Aluminium Composite Panel or Sheet. The applicant, M/s. Aludecor Lamination Private Limited is engaged in the manufacturing of Aluminium Composite Panels/sheets, (ACP Sheets) in Haridwar, Uttarakhand, India. The applicant has a place of business in Maharashtra at the address declared in the application for Advance Ruling under Rule 98 of Goods and Service Tax Rules, 2017. In common parlance the product of the applicant is called as “Aluminium Composite Panel”, often it is called as “Sandwich Panel ” or “ACP Sheet”. The same is manufactured in 4″ width (Fixed) and length of 89, 10* or 12′ as required by the purchases. In fact, the product is “Plastic sheet laminated with Aluminium Sheets”. If re-cycled plastic is used in manufacturing, it can be said to be “Re-cycled Plastic Aluminium Composite Panel Sheet”. Aluminium composite panels are sandwiched type panels consisting of Nontoxic polythene core firmly laminated with a thin Aluminium sheet on top and bottom (One Side affixed with adhesive polythene film for protection) and is being used as Industrial Product. The dealer has a manufacturing unit at Haridwar.
Source Taxscan
