Bentonite powder used for earthing purpose is taxable @18% GST

In re M/s Excel Earthings (GST AAR Kerala) (i) The classification of “Bentonite Powder” while using for electrical earthing (8kg and 6kg packet) and its effective tax rate. Bentonite Powder used for electrical earthing is commercially known as ‘Back Fill Compound’ and it consist of mixture of Bentonite powder, wood charcoal powder, Graphite powder and Sodium sulphate. This mixture is used as an agent for reducing surface tension. Hence it comes under the Heading 3824.99.17 and is taxable at the rate of 18% as per SI No. 97 of Schedule III of Notification No. 01/2017 Cen...