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Adhesive & Joint filler manufactured by mixing natural products classifiable as ‘prepared binder': AAR

October 9, 2018[2018] 98 taxmann.com 162 (AAR - KERALA)
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GST : Tile adhesive and joint filler manufactured by mixing natural products like silica sand, dolomite powder, cement and chemicals come under category of 'prepared binder' specified under HSN 3824 which is taxable at rate of 18 per cent GST

• The applicant was a manufacturer of tile ddhesive and joint filler. The raw materials used for manufacture were silica sand, dolomite, cement and chemicals. Tile adhesive was manufactured by mixing natural products like silica sand and dolomite powder with cement and chemical. Hence it was a 'prepared binder' specified under HSN 3824 which was taxable at rate of 18 per cent GST. However, the Assessing Authority pointed out that this item would come under HSN 3214, which stood for glaciers putty, grafting putty, resign cement, caulking compound etc. Hence, the applicant sought for advance ruling on tax rate applicable for Tile Adhesive and Joint Filler manufactured by him.

• Tile adhesive and joint filler manufactured by mixing natural products like silica sand, dolomite powder, cement and chemicals come under category of 'prepared binder' specified under HSN 3824 which is taxable at rate of 18 per cent GST.

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