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Aluminium ladders are taxable @ 18% GST

GST Update : Aluminium ladders are taxable @ 18% GST
Recently AAR gave an important ruling dated 29 November 2019 regarding the implication of GST on articles of Aluminium in case of Metro Aluminium [2019] 112 taxmann.com 26 (AAR- ANDHRA PRADESH) which is discussed as below:

Facts of the Case
  • The applicant is engaged in the business of aluminium extrusions, other products of aluminium and hardware like aluminium ladders generally used for Domestic / House-hold purpose and aluminium industrial ladders.
Issue Involved
  • What are the GST rates on aluminum ladders and aluminum industrial ladders?
Observation/Ruling
  • Irrespective of the end-use of the ladders whether for domestic purpose or for Commercial use, aluminium ladders come under HSN code 7616, "Other articles of aluminium" and attract a Tax rate of 18%
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