18% GST on Polished limestone slabs classifiable as other calcareous stone

In re Maheshwari Stone Supplying Co. (GST AAAR Telangana)

Issue- Polished / Processed limestone slabs are correctly classifiable under heading 6802 of the GST Tariff?

appellant has not made out a case against the decision in impugned Advance Ruling in so far as it has been ruled that ‘Polished / Processed Limestone slabs are. correctly classifiable under heading 6802 of the GST Tariff (sic)’. The classification under Chapter Heading 6802 of the First Schedule to the Customs Tariff Act, 1975 is the appropriate classification of the said goods (both ‘polished’ only as well as ‘processed’, as referred at para 15.2 supra), in view of the relevant Heading-description read with the Chapter Notes and HSN Explanatory Notes;

Also Read AAR Ruling- GST AAR on classification of Polished/Processed limestone slabs

FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING TELANGANA

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