Case Law Details
In re SIKA India Pvt Ltd (GST West Bengal)
SIKA Block Joining Mortar is to be classified under tariff item 3214 90 90 of the Customs Tariff Act, 1975, and, therefore, taxable under serial no. 24 of Schedule IV vide Notification No. 01/2017-Central Tax (Rate) dated 28/06/2017 under CGST Act, 2017 and 1125-FT dated 28/06/2017 under WBGST Act, 2017.
Also Read AAR Ruling- Block joining mortar is classifiable under heading 3824 of CTA, 1975: AAAR
FULL TEXT OF ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, KOLKATA
1. The Applicant states that the proper HSN of its manufactured product “SIKA Block Joining Mortar” is 3824 50 90. The Applicant himself, however, has classified the product under HSN 3214 90 10 while filing returns under the Excise Act. Advance Ruling is sought on this issue under section 97 (2) (a) & (e) of the CGST / WBGST Act, 2017 (hereinafter referred to as “GST Act”).
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