2018 (10) TMI 512

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..... 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 cement and chemicals a .....

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..... cified 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 h .....

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..... or 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 cement and chemicals and would, therefore, come under the classification 'prepared binder'. In view of the observations stated above, the following rulings are issued: The tile adhesive and joi .....

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