CCO/TECH/MISC/49/202-TECH-O/o CC-CGST-ZONE-JAIPUR APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN ,· .··

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ORDER NO. 01/2026-27 DATED - 02.. \ '2...o 'LG Before the AAAR comprising of:

1. Sh. Manish Kumar, Member (Central Tax)

2. Sh. KumarPal Gautam, Member (State Tax)

Name and address of the Mis Easy Flux Polymers Private Limited, appellant

704, Munglam Funsquare, Durga Nursery Road, I Udaipur (Rajasthan) 313001 l GS1N - 08AADCE5250C1Z1 GSTIN/ UID ofthe appellant· '

Section 97(2) ofCGST Act, 2017:-

Issue under appeal (a) classification ofgoods (b) applicability ofa notification

13.03.2026 Date ofpersonal hearing Bohra, Shri Ashok Director \ Present for the appellant Shri Sh. Rakesh KumarMehta, CA &zAyxIwRvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA I Appeal No. RAJ/AAAR/06/2025-26 against Details ofappeal , Advance Ruling Order No. RAJ/AAR/2025-26/15 l dated 17.12.2025 i (Proceedings u