TMI Blog2019 (11) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... entonite powder, Wood charcoal powder, Graphite powder, Sodium Sulphate etc. The earthing compound absorbs moisture from the surrounding soils reducing the contact resistance and in turn effectively increasing the Size of the Copper earth rods installed and buried in the cable trench. As it is a compound used as surface tension reducing agent; it squarely falls under Heading 3824 - Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products) not elsewhere specified or included - Sub -Heading - 3824 99 17 - Surface tension reducing agents and attract GST at the rate of 18% as per SI No. 97 of Schedule III of Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the provision of the Act The applicant was heard. It is stated that earthing compounds have the features of high conductivity, non-corrosiveness, reduce soil resistivity, retain moisture for a long time etc. The commercially used earthing compounds consists of Bentonite powder with different composition of other material like Gypsum, Graphite, Sodium Sulphate. It is an economical compound to substantially lower earth resistance for any metal electrodes and grounding grid systems, for reactivation of soil in new earthing network. The matter was examined in detail. The earthing compound is generally known as earthing back fill material. The Bentonite compound used for electrical earthing usually consists of mixture of Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arth rods installed and buried in the cable trench. As it is a compound used as surface tension reducing agent; it squarely falls under Heading 3824 - Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products) not elsewhere specified or included - Sub -Heading - 3824 99 17 - Surface tension reducing agents and attract GST at the rate of 18% as per SI No. 97 of Schedule III of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017. The Gujarat Authority for Advance Ruling has in Ruling No.GUJ/GAAR/R2018/6 dated 20.03.2018 = 2018 (6) TMI 704 - AUTHORITY FOR ADVANCE RULING, GUJARAT , ruled that Back Fill ..... X X X X Extracts X X X X X X X X Extracts X X X X
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