Case Law Details
In re Mother India Natural Stones (GST AAR Andhra Pradesh)
The issue at hand is to decide the classification of the product whether it can be classified under the HSN code 25140000 i.e., Slate, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape or under the HSN code 6803000 i.e., Worked Slate and articles of slate or of agglomerated slate (excluding slate granules, chippings and powder, mosaic cubes and the like, slate pencils and ready to use slates or boards with writing or drawing surfaces.
Basing on the applicant’s description of the product and processes that it under goes, it is evident that the goods under dispute are slate stone that is trimmed and cut into sizes as per the requirement of the clients. After going through the photographic evidences submitted by the applicant, it is observed that there is no workmanship involved at any stage of the entire process of the making of the final product. The activity under taken by the applicant is just cutting/ sawing the slate stone into different sizes. Apart from cutting of the stone into standard pre determined sizes the applicant does not take up any other special activity.
Taking note of the factual position, it has been considered that the product under goes only ‘processing’ and retains its original character. At any point of time in the entire process it had neither under gone any ‘manufacturing’ activity involving workmanship nor had been transformed into a different commodity.
Hence, the said product can be classified under SI.No. 122 of Chapter / Heading / Sub-heading / Tariff item of 2514 “Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape” vide notification no 1/2017-Central Tax (Rate) dt:28.06.2017.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
