Page 169 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] IN RE : SECURITY PRINTING AND MINTING CORPORATION OF INDIA LTD. 407
[Order]. - Proceedings : The present application has been filed under Sec-
tion 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 of applicable HSN code for the material ‘Heat Activated Ultra-
Violet (HAUV) Polyester Film with Adhesive Coating and UV Printing’.
At the outset, we would like to make it clear that the provisions of both the CGST
Act and the MGST Act are the same except for certain provisions. Therefore, un-
less a mention is specifically made to any dissimilar provisions, a reference to the
CGST Act would also mean a reference to the same provision under the MGST
Act. Further to the earlier, henceforth for the purposes of this Advance Ruling,
the expression ‘GST Act’ would mean CGST Act and MGST Act.
2. Facts and contention - As per the applicant
The submissions, as reproduced verbatim, could be seen thus -
“Item Nomenclature : Heat Activated Ultra-Violet (HAUV) Polyester
Film with Adhesive Coating and U.V. Printing
Elaborative Note : The item is a polyester film, rectangular in shape,
uniformly coated with Heat Activated Adhesive coating from one side,
Printed with special inks (e.g. UV inks) with retention period of almost 10
years and having property of verifiable tamper-evidence in case of forgery
attempt. The base film is of thickness 50 microns and printing & coating on
it is of 75 micron (i.e. total thickness of item is 125 micron). The item is able
to stick permanently to the paper along with color/Black & White photo-
graphs and in case of attempt of tampering, it would have verifiable tam-
per-evidence.
B. Statement containing the Applicant’s interpretation of law and/or
facts.
There are two HSN chapter headings for above mentioned product,
one is 3919 which attracts 18% GST and the another one is 4911 which at-
tracts 12% GST. Hence, advance ruling is. sought for exact single HSN code
of the said goods.”
3. Contention - As per the concerned officer:
Jurisdiction Officer has not made any written submissions.
4. Hearing
Preliminary hearing in the matter was held on 17-12-2019. Shri Bhushan
Kulkarni, Dy. Manager (Finance & Accounts), Authorized Representative, ap-
peared and requested for admission of their application. Jurisdictional Officer
was not present.
The application was admitted and called for final hearing on 6-2-2020.
Sh. Bhushan Kulkami, Dy. Manager (Finance & Accounts), Authorized Repre-
sentative, appeared made oral submissions. Jurisdictional Officer was once again
not present.
5. Observations and findings :
5.1 We have gone through the facts of the case and written contention
GST LAW TIMES  16th July 2020  169