Block joining mortar classifiable under heading 3214 of Customs Tariff Act 1975: AAR

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 Bloc...