The West Bengal Authority of the Advance Ruling (AAR), in the case of re Shopinshop Franchise Pvt. Ltd., observed that a “Bouquet made with dry parts of plants, such as foliage, flower buds, grasses, and branches of plants, will not fall under the ambit of Goods and Services Tax (GST). The court further observed that the above-mentioned things are dried, bleached, dyed and coloured for decorative and ornamental purposes and sold with plastic foil packaging will be classified under Tariff item nos. 0639000 or 06049900.

The applicant is dealing with the manufacturing and processing of dry parts of plants, flower buds, grasses etc. The applicant raised the issue of whether a Bouquet made with dry parts of plants, such as foliage, flower buds, grasses, and branches of plants, will not fall under the ambit of Goods and Services Tax (GST). The court further observed that the above-mentioned things are dried, bleached, dyed and coloured for decorative and ornamental purposes and sold with plastic foil packaging would be considered “exempt supplies” under the GST regime.

The AAR also noted Chapter 6 of the GST Tariff consists of “live trees and other plants; bulbs, roots, and the like; cut flowers and ornamental foliage.” Keeping in view the AAR held, the supply of goods by the applicant whether in an individual capacity or in combination, is exempted from the payment of GST.