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CGST : SIKA Block Joining Mortar is non-refractory and that is not used for preparation of surfaces. Thus, it is to be classified under Tariff Item 3824 as notified taxable under Serial No. 97 of Schedule III vide Notification No. 01/2017-Central Tax (Rate) dated 28-6-2017 under the CGST Act, 2017 and 1125-FT dated 28/06/2017 under WBGST Act, 2017