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Appellate authority upholds AAR’s order as Caesarstone taxable at the rate of 18% GST

August 7, 2018[2018] 96 taxmann.com 154 (AAAR-MAHARASHTRA)
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CGST : Ceasarstone, though made from natural quartz, it is clearly classifiable as an article of artificial stone, in view of processes it has undergone and form in which it has been presented. Thus, it is classifiable under 6810 based on terms of heading as 'Articles of Artificial Stones', read with Explanatory Notes to HSN 6810 and are excluded from Chapter 25 in terms of Chapter Note 1 of Chapter 25, read with explanatory notes to HSN 2506

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