No GST on bouquets made with dry parts of plants, foliage, flower buds and grasses

Last updated: 01 March 2023

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The West Bengal Authority for Advance Rulings (AAR) has ruled that bouquets made from dried, bleached, dyed, or coloured plant parts, foliage, flower buds, and grasses are exempt from Goods and Services Tax (GST). These items, when packaged in plastic foil, fall under specific tariff items of the Customs Tariff Act, 1975. As Chapter 6 of the Customs Tariff Act, which covers such ornamental plant products, is exempted from GST, these bouquets are not subject to the tax.

Court :
AAR, West Bengal

Brief :
The AAR, West Bengal in the matter of Shopinshop Franchise Pvt. Ltd.[27/WBAAR/2022-23 dated February 9, 2023] has ruled that ‘Bouquets’ made with dry parts of plants, foliage, flower buds, grasses, and branches of plants which dried, bleached, dyed, and coloured and sold with plastic foil packaging will be classifiable under Tariff Item No. 06039000 or 06049900 of the Customs Tariff Act, 1975 ("the Customs Tariff Act"), and would be exempted from GST as per the SI No. 34 of the Notification No. 02/2017-Central Tax (Rate) dated June 28, 2017 ("the Goods Exemption Notification").

Citation :
27/WBAAR/2022-23 dated February 9, 2023

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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