Page 183 - GSTL_18th June 2020_Vol 37_Part 3

2020 ] IN RE : SAI MOTORS 397
4808 10 00 Corrugated paper and paperboard, whether or not perforated
4808 40 Kraft paper, creped or crinkled, whether or not embossed or
perforated
4808 40 10 Sack kraft paper, creped or crinkled, whether or not or per-
forated
4808 40 90 Other kraft paper, creped or crinkled, whether or not embossed
or perforated
4808 90 00 Other

14. Therefore, on verification of the structure and purpose for which
kraft paper honeycomb board or paper honeycomb board used are similar to the
corrugated paperboard (listed under 4808 10 00), only difference is that this pa-
per honeycomb board consists of honeycomb like structure core material at the
centre and on either side of this one or more layer of kraft paper is glued by us-
ing adhesive with fluting direction being perpendicular to corrugated boards.
Hence this honeycomb paperboard classified under the Heading 4808 90 00 as
other instead 4808 10 00.
15. In view of the foregoing, we rule as follows
RULING
16. The kraft paper honeycomb board or paper honeycomb board is
classified under the Heading 4808 90 00.

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2020 (37) G.S.T.L. 397 (A.A.R. - GST - Kar.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
KARNATAKA
Dr. M.P. Ravi Prasad, Member (State Tax) and Shri Mashhood ur Rehman
Farooqui, Member (Central Tax)
IN RE : SAI MOTORS
Advance Ruling No. KAR ADRG 32/2020, dated 20-5-2020
Vehicles - Retrofitted vehicles - Two-wheelers covered under HSN
Code 8711 20 19 and retro fitment equipment covered under HSN Code 8713 10
90 purchased by assessee to produce two-wheelers compatible for use by dif-
ferently abled persons - Two-wheeler neither specially designed or construct-
ed nor altered to change its basic structure after retrofitment - Explanatory
Notes to Harmonized Commodity Description and Coding System specifically
providing that HSN Code 8713 excludes normal vehicles simply adapted for
use by disabled persons or bicycle fitted with special attachment and pedalled
with one foot and trolley-stretchers - Therefore, product classifiable under
HSN Code 8711 20 19 and not under Heading 8713 as “Carriage for disable per-
son” attracting GST @ 28%. [paras 7.4, 7.5, 7.6, 9]
Input Tax Credit - Retrofitted vehicles - Two-wheelers covered under
HSN Code 8711 20 19 and retro fitment equipment covered under HSN Code
8713 10 90 purchased by assessee to produce two wheelers compatible for use
by differently abled persons - Assessee purchasing two wheelers for “further
GST LAW TIMES  18th June 2020  183