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2018 (10) TMI 512 - AAR - GSTRate of Tax - Classification of goods - Tile Adhesive and Joint Filler - whether classified under HSN 3214 or under HSN 3824? Held that:- HSN 3214 includes non-refractory surfacing preparations, whereas HSN 3824 consist of products of natural mixtures. The product is manufactured by mixing natural products like silica sand, dolomite powder, cement and chemicals. The firm has obtained mining lease license from Mining & Geology Department for manufacturing value addition products like tile adhesive, joint filler etc from silica sand. The product is manufactured by mixing natural products like Silica Sand and Dolomite powder with cement and chemicals and would, therefore, come under the classification 'prepared binder'. Ruling:- The tile adhesive and joint filler manufactured by mixing natural products like silica sand, dolomite powder, cement and chemicals come under the category of 'prepared binder' specified under HSN 3824 which is taxable @18% GST.
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