Home Case Index All Cases GST GST + AAR GST - 2018 (6) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 458 - AAR - GSTClassification of goods - Polished/Processed limestone slabs - In which Chapter the commodity called "Polished/Processed limestone slabs" falls? - Under which HSN Code the above commodity comes? - Can it be classified as "Mineral substances not elsewhere specified or included" which is mentioned under HSN Code 2530? - Can it be classified under any of the HSN Codes 2515/2516/2521? - Can it be retained under HSN Code 25 with inaugural phrase of "Goods not mentioned elsewhere" as mentioned at the start of column of 5%? Held that:- It is very clear from the explanatory notes given for heading 25.15, 25.16 & 25.21 that stones which are roughly trimmed or merely cut by sawing or otherwise into blocks or slabs of a rectangular shape are classifiable in headings 25.15 or 25.16 and the blocks or slabs which have undergone the process of polishing are not classifiable under these headings - A complete reading of the Explanatory notes clearly specifies that limestone slabs which have undergone the processes of cutting and polishing and which have been worked beyond the stage of the normal quarry products of chapter 25are correctly classifiable under heading 68.02 of the Customs tariff as per the Harmonized Commodity Description and Coding System. As the Rules for Interpretation of Customs tariff was made applicable to GST Tariff and General rules for Interpretation of the schedule, the "Polished/Processed limestone slabs" are correctly classifiable under heading 6802 of the GST Tariff. Ruling:- Polished/Processed limestone slabs are correctly classifiable under heading 6802 of the GST Tariff.
|