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TMI Blog2021 (7) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... ess a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the APGST Act. 2. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. Mother India Natural Stones (hereinafter referred to as applicant), registered under the AP Goods & Services Tax Act, 2017. 3. Brief Facts of the case: The applicant, M/s. Mother India Natural Stones procures raw material from mine owners and processes the raw material by cutting/sawing into different sizes starting from 30CM X 30CM to 60CM X 90CM based on require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing or otherwise, into blocks or slabs of a rectangular (including square) shape, as they do sawing of random slate into squares/rectangles based on customer requirement. 6. Personal Hearing: The authorised representative of the applicant, Sri Ch. Sujuth, appeared for Personal Hearing on 12.02.2021 and they reiterated the submissions already made in the application. 7. Discussion and Findings: We have examined the issues raised in the application. The taxability of the goods and services supplied or to be supplied, as governed under the provisions of respective GST Acts are examined to decide the question involved in the present Ruling. The issue at hand is to decide the classification of the product whether it can be classified under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eading / Tariff item of 2514 "Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape" vide notification no 1/2017-Central Tax (Rate) dt:28.06.2017. Moreover the Notes to Chapter 68 "Articles of stones, plaster, cement, asbestos, mica of similar materials" reads as follows, "1. This chapter does not cover: (a) Goods of Chapter 25;". It clarifies that, once any entry that finds its place in chapter 25 will not be covered under Chapter 68. With the foregoing, we rule as under. RULING (Under Section 98 of Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017) Question: Product HSN code classification whether 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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