It is evident that adopting certain process on plastic scrap, plastic scrap loses its identity and new product i.e. We also considered the issue involved, on which advance ruling is sought by the applicant, relevant facts & the applicants interpretation of law. 7. In view of the Notes 6 (b) of Chapter 39 of HSN, primary form of plastic covers blocks or irregular shapes of lumps, powders, granules, flakes and similar bulk forms. 5. In view of the above, it can be stated that the HSN code of goods viz plastic of grind would depend upon the type of primary form of polymers of said goods. 8. 11. 10 Crores wef 01/10/2022, NAA directs Eldeco County to Pass ITC benefit to buyers in project Eldeco County, SJP Hotel and Resorts not passed ITC benefit to Home Buyers : NAA, Axis Concept Construction not passed ITC benefit to 21 Home Buyers: NAA, MJR Builders not passed ITC benefit to Home Buyers : NAA, Latest GST Ready Reckoner 2022 by CA Raman Singla, Actions taken by department during enquiry need not necessarily be termed as harassment, Revised Guideline for Issue of Section 148 Notice, New record of over 72.42 lakh ITRs filed on 31stJuly 2022, Format of Reply to strike off notice u/s 248(1) of Companies Act 2013, Join our Courses on GST, Customs, Excel & Income Tax at 40% Discount, We can still file Income Tax Return for FY 2021-22 (AY 2022-23), Representation to extend due date of filing ITR to 31st August, 2022, Request to Extend Due date for filing of ITR to 31st August 2022. Throughout the nomenclature the expression Plastic means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerization or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticizer) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influences. M/s. Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines [other than Braille typewriters, electric or non-electric, Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472, 84731000, 84732100, 84732900, 84733010, 84733020, 84733030, 84733040, 84733091, 84733092, 84733099, 84734010, 84734090, 84735000, Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in sol- id (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand, 84741010, 84741090, 84742010, 84742020, 84742090, 84743110, 84743120, 84743200, 84743900, 84748010, 84748020, 84748030, 84748090, 84749000, Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware, Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines, 84762110, 84762120, 84762900, 84768110, 84768120, 84768910, 84768920, 84768930, 84768990, 84769010, 84769090, Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter, 84771000, 84772000, 84773000, 84774000, 84775100, 84775900, 84778010, 84778090, 84779000, Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter, 84791000, 84792010, 84792090, 84793000, 84794000, 84795000, 84796000, 84797100, 84797900, 84798100, 84798200, 84798910, 84798920, 84798930, 84798940, 84798950, 84798960, 84798970, 84798992, 84798999, 84799010, 84799020, 84799030, 84799040, 84799090. 22 X 5MM (R40813) (MADE OF PLASTIC) SPARE PARTS FOR GLASS GRINDING MACHINE), MULTIFLEX CUSHION W.NOSE DA-182 HL=50 (R20225) (MADE OF PLASTIC) SPARE PARTS FOR GLASS GRINDING MACHINE), TIMING BELT FLOW-E 40T20X6380MM (C25989) (MADE OF PLASTIC) SPARE PARTS FOR GLASS GRINDING MACHINE), PLASTIC PAD (TO BE USE IN GLASS GRINDING MACHINE), CREASING MATRIX : GRINDING DISC 0.5MM - NG 8MM ( MADE OF PLASTIC) ( 100 EACH ), CREASING MATRIX : GRINDING DISC 0.4MM - NG 8MM ( MADE OF PLASTIC) ( 100 EACH ), CREASING MATRIX : GRINDING DISC 0.6MM - NG 8MM( MADE OF PLASTIC) ( 100 EACH), CREASING MATRIX : GRINDING DISC 0.3MM - NG 8MM ( MADE OF PLASTIC) ( 50 EACH), CREASING MATRIX : GRINDING DISC 0.7MM - NG 8MM ( MADE OF PLASTIC) ( 100 EACH), PLASTIC WHEEL 050X18/21.5 (500370.00) (REISHAUER GEAR GRINDING MACHINE RZ 150 76046), PTFE FOIL 2X2MTR (MADE OF PLASTIC) (SPARE PART FOR VEGETABLECLEANING,SHORTING AND GRINDING MACHINE) (CAPTIVE USE). Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. Manishbhai Champakbhai Mehta (Legal name) and M/s. 01/2017-Ct (Rate) dated 28.06.2017. E-verify your return within 120 Days of Filing ITR, Fuel elements (cartridges), non-irradiated, for nuclear reactors, Nuclear reactors; machinery and apparatus for isotopes separation, Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); superheated water boilers, 84021100, 84021200, 84021910, 84021920, 84021990, 84022000, 84029010, 84029020, 84029090, Central heating boilers other than those of heading 8402, Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units, Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers, Spark-ignition reciprocating or rotary internal combustion piston engine [inserted w.e.f 14/11/2017 :other than aircraft engines], 84071000, 84072100, 84072900, 84073110, 84073190, 84073210, 84073290, 84073310, 84073320, 84073390, 84073410, 84073490, 84079010, 84079020, 84079090, Fixed Speed Diesel Engines of power not exceeding 15HP, 84081010, 84081091, 84081092, 84081093, 84082010, 84089010, 84089090, Compression-ignition internal combustion piston engines (diesel or semi-diesel engines), Parts suitable for use solely or principally with the engines of heading 8407 or 8408, 84091000, 84099111, 84099112, 84099113, 84099114, 84099120, 84099191, 84099192, 84099193, 84099194, 84099199, 84099911, 84099912, 84099913, 84099914, 84099920, 84099930, 84099941, 84099942, 84099949, 84099990, Hydraulic turbines, water wheels, and regulators therefor, 84101100, 84101210, 84101220, 84101310, 84101320, 84101390, 84109000, 84111100, 84111200, 84112100, 84112200, 84118100, 84118210, 84118220, 84118230, 84118240, 84118250, 84118260, 84119100, 84119900, Turbojets, turbo-propellers and other gas turbines turbo-jets, Other engines and motors (Reaction engines other than turbojets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine], 84121000, 84122100, 84122910, 84122990, 84123100, 84123900, 84128011, 84128019, 84128020, 84128030, 84128090, 84129010, 84129020, 84129030, 84129090, Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], 84131110, 84131191, 84131199, 84131910, 84131990, 84132000, 84133010, 84133020, 84133030, 84133090, 84134000, 84135010, 84135021, 84135029, 84135090, 84136010, 84136020, 84136090, 84137010, 84137091, 84137092, 84137093, 84137094, 84137095, 84137096, 84137097, 84137099, 84138110, 84138120, 84138130, 84138200, 84139110, 84139120, 84139130, 84139140, 84139190, 84139200, Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps, Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [841311], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [841330], concrete pumps [84134000], other rotary positive displacement pumps [841360], [other than hand pumps falling under tariff item 84131110], Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters[other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps], 84141000, 84142090, 84143000, 84144010, 84144020, 84144030, 84144090, 84145110, 84145120, 84145130, 84145140, 84145190, 84145910, 84145920, 84145930, 84145990, 84146000, 84148011, 84148019, 84148020, 84148030, 84148090, 84149011, 84149019, 84149020, 84149030, 84149040, 84149090, Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated, 84151010, 84151090, 84152010, 84152090, 84158110, 84158190, 84158210, 84158290, 84158310, 84158390, 84159000, Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances, Industrial or laboratory furnaces and ovens, including incinerators, non-electric, 84171000, 84172000, 84178010, 84178090, 84179000, Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415, 84181010, 84181090, 84182100, 84182900, 84183010, 84183090, 84184010, 84184090, 84185000, 84186100, 84186910, 84186920, 84186930, 84186940, 84186950, 84186990, 84189100, 84189900, Storage water heaters, non-electric [841919] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [84198920], Autoclaves other than for cooking or heating food, not elsewhere specified or included [8419 89 30], Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semiconductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers;apparatus for chemical vapour deposition on LCD substratus [84198970]; parts [841990], 84191110, 84191190, 84191910, 84191920, 84192010, 84192090, 84193100, 84193200, 84193900, 84194010, 84194020, 84194090, 84195010, 84195020, 84195030, 84195090, 84196000, 84198110, 84198120, 84198190, 84198910, 84198920, 84198930, 84198940, 84198950, 84198960, 84198970, 84198980, 84198990, 84199010, 84199090, Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system]. 100 and 101 of Notification No. hsn code for pulveriser machine Pulverizer Hs Code Pulveriser machine cost and tax Hs Code Pulverizer grinding mill equipment pulveriser machine cost and tax crusher equipment hsn code for pulveriser machine Cachedhsn code for pulveriser machine CachedEnter a ZIP Code to see tax and Variable vs Fixed Costs Definition The Strategic CFO. Detailed Analysis & Trends of: Import of plastic grinding, NEEDLES CAGE/PLASTIC (SPARE PARTS FORCYLINDRICAL GRINDING MACHINE CNC 148 P4), PLASTIC TIP (UNBRANDED) (USE FOR WORKING IN METAL GRINDING AND POLISHING), KM 10 PLASTIC GRINDING CHIPS (FOR CAPTIVE USE), TIMING BELT FLOW-E 40 XT20X7100MM (C40087) (MADE OF PLASTIC) SPARE PARTS FOR GLASS GRINDING MACHINE), ROLLER 4C662.335-34942106 DIA. Chapter heading No. Accordingly, GST rate of the goods viz. The applicant purchase the plastic scrap of different colors and thereafter said scrap is sorted color-wise. 3. 100 and 101 of Notification No. All goods i.e. KM 10 PLASTIC GRINDING CHIPS (ACTUAL USER), 392635223 PLASTIC ROUND ACTUATOR MUSHR (PARTS FOR GRINDING MACHINE) (ACTUAL USER). Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers. 01/2017-CT (Rate) dated 28.06.2017 and corresponding SGST Notification. PM 10 PLASTIC GRINDING CHIPS ( FOR CAPTIVE USE). Now to decide HSN code of primary form of grinding of plastic, we have to refer the Heading No. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same except for certain provisions. Therefore, said product i.e. In view of the above we rule that goods viz. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Copyright document.write(new Date().getFullYear());, All Rights Reserved. plastic grinding in small pieces is no more scrap and is primary forms of plastic. Your email address will not be published. 9. 6. RADHIKA raghuwanshi HSN code 8430 28 or HSN code 8461 18 on July 11 2017 is discussed. Maintained by V2Technosys.com, Appeal Number : Advance Ruling No. Required fields are marked *, Notice: It seems you have Javascript disabled in your Browser. Question : What is the HSN code of grinding of plastic material and what is the tax rate of said goods?. Manishbhai Champakbhai Mehta, an applicant purchase the plastic scrap, slotting that scrap into color-wise, thereafter grind the said scrap in small pieces. 338 (E) dated the 23rd March, 2016, [ whole or in part if discarded as waste by the consumer or bulk consumer], Disposable sterilized dialyzer or micro barrier of artificial kidney, Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP, Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps, Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers, 84701000, 84702100, 84702900, 84703000, 84705010, 84705020, 84709010, 84709020, Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included, 84713010, 84713090, 84714110, 84714120, 84714190, 84714900, 84715000, 84716010, 84716024, 84716025, 84716029, 84716040, 84716050, 84716060, 84716090, 84717010, 84717020, 84717030, 84717040, 84717050, 84717060, 84717070, 84717090, 84718000, 84719000, Perforating or stapling machines (staplers), pencil sharpening machines, 84729091, 84729092, 84729093, 84729094, 84729095, 84729099, 84721000, 84723000, 84729010, 84729020, 84729030, 84729040, 84729090. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.

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