AAR : Lunch box and water bottle with vacuum insulated properties made of stainless steel and plastic, taxable at 18%

Tamil Nadu AAR holds that non-electrical lunch box with copper plating and water bottle/tumbler with VacuTherm insulation are classifiable under CTH 9617 0019 taxable at 28% GST up to November 14, 2017 and at 18% (CGST + SGST) thereafter; Observes that these are the utensils for household items made of stainless steel, more specifically covered vacuum vessels capable of retaining the food/ drink at particular temperature for reasonable period of time; Rejects classification u...