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Appellate authority modifies AAR's order; 'SIKA block joining mortar' taxable at 18% GST

August 4, 2018[2018] 96 108 (AAAR-WEST BENGAL)

CGST: SIKA Block Joining Mortar is non-refractory and is not used for preparation of surfaces, hence, it is to be classified under Tariff Item 3824

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