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'Teachers slate' and 'Students Slate' are classifiable under tariff heading 96.10

October 6, 2018[2018] 98 taxmann.com 125 (AAR - GUJARAT)
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CGST : Teachers Slate and Students Slate are designed to be used for writing or drawing with slate pen and chalk and are classifiable under Tariff Heading 96.10

• The products Slate for Student and Slate for Teacher are eligible for exemption from payment of Goods and Services Tax vide Sl. No. 146 of Notification No.2/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017 and Sl. No. 146 of Notifications No. 2/2017-State Tax (Rate) dated 30.06.2017 issued under the GGST Act, 2017.

• In case of receipt of manufacturing services on physical inputs (goods) owned by others by applicant manufacturer from the unregistered supplier of such service, the Goods and Services Tax is required to be paid by applicant under Section 9(4) of the CGST Act, 2017 and the GGST Act, 2017, subject to exemption, if any, available.

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