AAR: Plastic coated Steel mugs classifiable under ‘Articles of iron and steel’, taxable at 12%

Jul 23,2019

Maharashtra AAR holds that Steel Mugs with a plastic outer body supplied by the applicant merit classification under Sl. No. 184 of Schedule II of Notification No. 1/2017-Central Tax(Rate); Observes that the mugs are made by pressing steel sheets into moulds and then steel moulds are coated with plastic moulds and later given an aesthetic component; Referring to several judgments, states that for ascertaining the head for taxability, the composition of the product is to be co...


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