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2019 (7) TMI 845 - AAR - GSTClassification of goods - rate of GST - Slabs of Quartz (Artificial Stone) - HELD THAT:- The classification of floor and wall tiles of agglomerated stone is dependent on the precise type of binding material used in the products. Subheading 6810.19. 12 provides for floor and wall tiles of stone agglomerated with binders other than cement (e.g. plastic resins). Floor and wall tiles of stone agglomerated with cement are classifiable in subheading 6810.19.14. The slabs supplied by the applicant are however not made of stone but quartz. The slabs supplied by the applicant are composed of 92% quartz and 8% resin binder - the product can merit classification under the residuary category of tariff entry 68101990 - The applicable rate of GST on Quartz Slabs (Artificial Stone) is 18%.
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