Polysulphide sealants classifiable under CTH 32141000; 28% GST Payable

In re Anabond Limited (GST AAR Tamilnadu) It is hereby clarified that the ‘Polysulphide Sealant’ manufactured by the applicant and marketed under the trade name ‘Anabond Tuffseald’ is classifiable under CTH 3214 10 00 of the First Schedule to the Customs Tariff Act, 1975 as applicable to GST as per Explanation (iii) to Notification 1/2017-Central Tax (Rate) dt 28.06.2017 and G.O. Ms No. 59, Commercial Taxes and Registration (Bl) dt 29th June 2017. FULL TEXT OF ORDER OF ADVANCE RULING AUTHORITY TAMILNADU At the outset, we would like to make it clear that the provisions ...