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TMI Blog2019 (7) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... ame except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". * The issue raised by M/s. Pacific Quartz Surfaces LLP, 16, Karni Colony, Vijaybari, Path No. Sikar Road, Jaipur, Rajasthan 302039 (hereinafter the applicant} is fit to pronounce advance ruling as it falls under the ambit af the Section 97 (21 given as under a. classification of any goods or services or both; d. admissibility of input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e product TiO2 is used as whiting pigment. * Miscellaneous Materials - by virtue of its process, other materials such as glass, mirror, shells etc. can be used to give special effects to the finish products. c. The process of manufacture of Quartz Slabs (Artificial Stone) is as follows: i) Different Quartz aggregates are proportioned, depending on the end design pattern, and arc transferred to a mixer, where in resin; pigments & other chemicals are added to the aggregate mix. After thorough mixing the mixture is transferred by means of belt conveyors an to the distributor unit. The distributor unit disperses the material uniformly to the shape of the slab. This distributed material is subjected to compaction by applying mechanical pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bs of Quartz {Artificial Stone)? b. What will be the applicable rate of GST on Quartz Slabs (Artificial Stone)? 3. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 30.04-2019 at Room no. 2.29 NCRB, Statue Circle, Jaipur. Shri Keshav Maloo, C.A. (Authorised Representative} of applicant appeared for PH. During the PH, he reiterated the submissions already made in the application. He further requested that the case may be decided at the earliest. 4. COMMENTS OF THE JURISDICTIONAL OFFICER The jurisdictional officer (STO, Ward-3, Circle-M, Commercial Taxes and SGST, Jaipur} has submitted his comments vide e-mail dated 18.03.2019 which can be summarized as under: a. Slabs of quartz arc not covered under any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, cement or other binders. In artificial (agglomerated) stone, the binding material and the natural stone are uniformly agglomerated throughout the body of the article. e. Quartz slabs are processed item therefore they will fall under Chapter 68-Articles of cement, of concrete or of artificial stone, whether or not reinforced. The chapter heading 6810 covers "Articles of cement, of concrete or of artificial stone, whether or not reinforced'. The relevant portion of the said entry is reproduced below:- 6810 ARTICLES OF CEMENT, OK CONCRETE OR OF ARTIFICIAL STONE, WHETHER OR NOT REINFORCED -Tiles, flagstones, bricks and similar articles : 681011 -- Building blocks and bricks 68101110 --- Cement bricks 68101190 --- Other 681 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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