Page 172 - GSTL_7th May 2020_Vol 36_Part 1

130 GST LAW TIMES [ Vol. 36
tone of colour, transparency (or opaqueness), and must, on application in
thin layers by brush or otherwise, dry within a short period by evaporation
of its volatile solvents (alcohol, ether, benzine, spirits or turpentine etc.)
leaving a film of smooth lustrous (sometimes purposely dull,), elastic oil
and resin, impervious to its surrounding atmospheric conditions”
Therefore varnish, as is commonly understood, is a colourless liquid applied
over substances to lend it a particular effect (whether glossy or matte) and for
protective purposes.
3.3.3 Their product, (they mentioned in invoice as technical varnish,
medium or tinting ink) on the other hand is not used for protecting any article of
substance, rather it is used for printing of substance by applying a process which
is called printing. As it is used for printing of substance by applying a process
which can be called printing, so it should not be treated anything other than
printing ink.
4. The Central Goods & Services Tax and Customs Commissionerate,
Vadodara-II, has submitted the point-wise compliance report/comments, as
under :
(i) The activity is manufacturing of “varnish”, “Medium” and
“Printing ink” are “ongoing activity” and not a proposed one; (these de-
tails are on the basis of manufacturing product shown in their Excise Re-
turns).
(ii) This is a fresh application in GST and with reference to Central
Excise, M/s. Flint Group is already quoting Chapter Heading against
“Varnishes and Medium”.
(iii) From the Excise returns filed by M/s. Flint Group, it is ob-
served that during the Central Excise regime, “Medium” a manufactur-
ing item classified under Chapter S/Heading 3208 90 11 attracts duty @
12.5%, “Printing ink” which is classified under Chapter S/Heading 3215
11 90 attracts duty @ 12.5%, “varnish” is classified under 3209 10 10 and
attracts duty @ 12.5%; Thus, though all the three items are classified un-
der different Chapter Heading, they attract uniform rate of duty;
(iv) In GST Regime, M/s. Flint Group, in GSTR-3B, as per GST
REG-26 - “details of goods supplied by the business”, the following are
available under Description of goods Column :

Sr. Description of goods HSN Code
No.
1. Printing ink, writing ink or drawing ink and other inks, 3215 11 90
whether or not concentrated or solid - printing ink - black,
other
2. Printing ink, writing ink or drawing ink and other inks, 3215 11 90
whether or not concentrated or solid - printing ink - Other,
3. Paints and varnishes (including enamels and lacquers) based 3208 20 90
on synthetic polymers or chemically modified natural poly-
mers, dispersed or dissolved in a non-aqueous medium; solu-
tions as defined in Note 4 to this Chapter - based on Acrylic
or Vinyl polymers - other

GST LAW TIMES  7th May 2020  172