2018 (10) TMI 512 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (18) G. S. T. L. 108 (A. A. R. – GST) – Rate of Tax – Classification of goods – Tile Adhesive and Joint Filler – whether classified under HSN 3214 or under HSN 3824?
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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 cem
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t and chemical. Hence it is a prepared binder' specified under HSN 3824 which is taxable @ 18% GST. However assessing authority pointed out that this item will come under HSN 3214, which stands for glaciers putty, grafting putty, resign cement, caulking compound etc. Hence the petitioner sought for advance ruling on the tax rate applicable for the Tile Adhesive and Joint Filler manufactured by him. The authorized representative was heard. He has stated the product manufactured such as Tile Adhesive and Joint Filler is a mixture of natural products. whereas the putty is a material with high plasticity and used extensively for glazing. The prepared binders for foundry modules or cores; chemical products and preparation of the chemical or
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