Authority for Advance Ruling, Tamil Nadu21 July 2026

Symphony Polymers (P.) Ltd., In re

ADVANCE RULING NO. 47/ARA/2026

The ruling in brief

Where compostable bags and packing materials are manufactured from polymer materials including PLA and PBAT, such products are classifiable under Chapter 39 as plastics and articles thereof and more specifically under Heading 3923 2990, and are not covered under Entry 319 relating to paper sacks, bags and biodegradable bags

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

Symphony Polymers (P.) Ltd., In re — AAR Tamil Nadu · TaxKatha

Authority for Advance Ruling, Tamil Nadu21 July 2026

Symphony Polymers (P.) Ltd., In re

ADVANCE RULING NO. 47/ARA/2026

The ruling in brief

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This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

Case details

Forum: Authority for Advance Ruling, Tamil Nadu
Bench: R.V. PRADHAMESH BHANU, MEMBER (CENTRAL TAX); AND B. SUSEEL KUMAR, MEMBER (STATE TAX)
Decided on: 21 Jul 2026
Case no.: ADVANCE RULING NO. 47/ARA/2026
Outcome: See the decision
Tax area: GST
Topic: Classification & rate

GSTAT Hyderabad20 Aug 2026

For revenue

Sri Parameshwara Bricks v. State Tax Officer

Where brick manufacturer under composition scheme exceeded aggregate turnover threshold during year as determined after excluding typographical errors, composition option ceased from date turnover limit was crossed and liability to pay tax at regular rate arose only on supplies made after such date with due credit for composition tax already paid, requiring no interference in figures so determined. GST: Where assessee composition taxpayer issued invoices without separate GST and department confirmed differential tax after audit, section 10(4) barred separate tax collection so invoices reflected total consideration inclusive of tax, requiring computation of differential tax on cum-tax basis under Rule 35, with benefit extended even if not specifically claimed and differential tax, interest and penalty to be recomputed accordingly

AAR Gujarat4 Aug 2026

For revenue

Chehar Industry (P.) Ltd., In re

Where manufacturer-trader produces bar or cake form laundry soaps for cleaning clothes and textiles, these products, not being toilet soaps as per composition and use, are classifiable as laundry soaps under sub-heading 34011 and attract 18 percent GST under Entry No. 66 of Schedule-II of Notification No.09/2025-Central Tax (Rate), dated 17-09-2025

AAR Gujarat4 Aug 2026

For assessee

Lab Medica Systems (P.) Ltd., In re

Where applicant is engaged in supply of Ophthalmic Binocular Surgical Microscope and WHO Priority Medical Devices Information System describes same as electrically powered ophthalmic magnification instrument designed for use during ophthalmic surgical procedures, product is classifiable under Tariff Heading 9018 and covered by Entry No. 483 of Schedule I of Notification No. 09/2025 Central Tax (Rate), attracting GST at 5 per cent

The ruling in brief

The ruling in brief

Read the full analysis

Read the full analysis

Related rulings

Sri Parameshwara Bricks v. State Tax Officer

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