Security Printing And Minting Corporation of India Limited ., In re
Date: February 25, 2020
Subject Matter
Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and UV Printing classifiable under HSN 3919
Summary
Question. Determination of applicable HSN code for the material ‘Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and UV Printing’. Answer:- The said product is classifiable under Chapter 3919 of the GST Tarif…
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. SECURITY PRINTING AND MINTING CORPORATION OF INDIA LIMITED , the applicant, seeking an advance ruling in respect of the following question. Determination…