AAR : Rules on classification of plastic broom sticks and portable sprayer

Diu & Daman AAR holds that the product ‘Plastics Broom – Sticks’ merits classification under HSN code 96032900 under the Head ‘Others’, eligible  for concessional rate of tax falling under Notification 1/2017 CT(rate) dated June 28,2017 @5% (2.5% CGST +2.5% UTGST); Noting that ‘Broom sticks’ is a cleaning tool consisting of stiff fibres attached to, an roughly parallel to, a cylindrical handle, commonly used in combination with dustpan for cle...