AAR: 18% GST payable on Aluminium Composite Panel or Sheet


The Maharashtra Authority of Advance Ruling (AAR) ruled that the 18% GST payable on Aluminium Composite Panel or Sheet.

Facts of the case:-

The applicant, M/s. Aludecor Lamination Private Limited is engaged in the manufacturing of Aluminium Composite Panels/sheets, (ACP Sheets) in Haridwar, Uttarakhand, India. The applicant has a place of business in Maharashtra at the address declared in the application for Advance Ruling under Rule 98 of Goods and Service Tax Rules, 2017. In common parlance the product of the applicant is called an “Aluminium Composite Panel”, often it is called a “Sandwich Panel ” or “ACP Sheet”. The same is manufactured in 4″ width (Fixed) and length of 89, 10* or 12′ as required by the purchases. In fact, the product is “Plastic sheet laminated with Aluminium Sheets”. If re-cycled plastic is used in manufacturing, it can be said to be a “Re-cycled Plastic Aluminium Composite Panel Sheet”. Aluminium composite panels are sandwiched type panels consisting of Nontoxic polythene core firmly laminated with a thin Aluminium sheet on top and bottom (One Side affixed with adhesive polythene film for protection) and is being used as an Industrial Product. The dealer has a manufacturing unit at Haridwar.

Interpretation of law:-

The applicant has sought the advance ruling on the issue of whether the Aluminium Composite Panel/sheet is covered under: HSN Code 3920 or HSN Code 7606 or HSN Code 7610 and what is the rate of tax on the same under SGST Act and CGST Act respectively.


The Coram of Rajiv Magoo and T.R. Ramnani ruled that the Aluminium Composite Panel/Sheet is covered under HSN Code 7606. The rate of tax on Aluminium Composite Panel/Sheet is 18% (9% each under CGST and SGST).

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