The Karnataka Authority of Advance Ruling (AAR) determined that 12% GST applies to wooden ice cream spoons and sticks.

The bench of two judges, M.P. Ravi Prasad and Kiran Reddy T., have noted that heading 4419, and specifically 4419 90, covers tableware and kitchenware made of other wood or wood other than bamboo. In addition to other goods, heading 4419 also includes spoons and crumb scoops, according to additional HSN explanatory notes.

The wooden spoon and wooden stick that were in question are qualified to fall under the categories of spoons and crumb scoops, respectively. Therefore, 4419 90 90 as tableware made of wood other than bamboo would be a more precise classification of the item.

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The petitioner provided the procedure for producing the imported wooden spoons and sticks that are semi-finished. European white birch (Betula pendula) logs produced from Siberian forests and covered by FSC document number FC-COC-001640 are used to make semi-finished goods.

The timber logs are cut to the required size and boiled for 24 hours in this process. They are then processed through a machine that peels sheets with a thickness of less than 2 mm before being fed into a machine that die-cuts sticks or spoons to the desired size. In this method, no chemicals are used, and the wood is directly peeled from logs rather than compressed before being placed in a large poly bag, and transported to the petitioner.

The petitioner expected a prompt decision about the classification of the wooden ice cream spoons and sticks as well as the applicable GST rate.

According to the AAR, wooden ice cream spoons and sticks should be classified under HSN code 4419.90.90 and should be charged 12% GST.