TMI Blog2019 (7) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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%. - AAR No. RAJ/AAR/2019-20/06 - - - Dated:- 3-5-2019 - J.P. MEENA AND HEMANT JAIN MEMBER Present for the applicant: Shri Keshav Maloo, CA (Authorised Representatives) Note. Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same excep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e name suggests the major ingredient is quartz mineral (high purity sand} which constitutes approximately 92% by weight of the finished products. This quartz mineral is procured in pre-crushed condition. The quantities and sizes of the quartz grit powder used for making slabs vary marginally depending on the final appearance and application of the product. Bonding Curing Chemicals - Un-saturated polyester resin (8 % by weight) is used to bind the quartz aggregates and makes it rock hard similar to the natural stone along with the Resin other chemicals [Catalyst accelerator) are used in a very minute quantity to facilitate Resin setting. Pigments- Inorganic pigments (made up of inert metal oxides powders} are used to induce d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HSN 6810. The HSN -inter alia covers articles of artificial stone. Further since Quartz Slabs are not covered under the expression Tiles, Flagstone, Bricks and similar articles , hence it is classifiable in other of other category failing under 68109990 attracting GST@ 18%. f. Since goods are finished and complete goods in themselves being articles of stone, said goods are appropriately classifiable under Heading 6810 under GST. g. Reliance is also placed on decision of appellate authority for advance ruling under GST. Maharashtra in the case of HAFELE INDIA PVT. LTD. reported at 2018 (15) G.S.T.L. 600 (App A-A.R. GST) = 2018 (8) TMI 523 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA . 2. QUESTIONS ON WHICH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstructions civil engineering work, and industrial uses such as grindstones, c. Engineered stones are the latest development of artificial stones. Engineered stones are a mix of marble powder, resin, and pigment cast using vacuum oscillation to form blocks. There are two major varieties of engineered stones based on the main composition of its aggregates (stone powders), marbles and quartz. The process is more or less similar except in certain details, however the two products have different commercial applications. Engineered marbles are most commonly used as flooring for large commercial projects. Engineered quartz is widely used in the developed world for counter tops, window sills, and floor and wall coverings, d. Arti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her: 68109910 --- Concrete boulder 68109990 --- Other f. 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, g. The slabs supplied by the applicant are composed of 92% quartz and 8% resin binder. In view of the above, the product can merit clas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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