GST AAR on classification of Polished/Processed limestone slabs

In re M/s Maheshwari Stone Supplying Co. (AAR Telangana)

Limestone slabs which have undergone the processes of cutting and polishing and which have been worked beyond the stage of the normal quarry products of chapter 25 are correctly classifiable under heading 68.02 of the Customs tariff as per the Harmonized Commodity Description and Coding System. As the Rules for Interpretation of Customs tariff was made applicable to GST Tariff and General rules for Interpretation of the schedule, the “Polished/Processed limestone slabs” are correctly classifiable under heading 6802 of the GST Tariff.

Also Read AAR Ruling- 18% GST on Polished limestone slabs classifiable as other calcareous stone

FULL TEXT OF AAR RULING IS AS FOLLOWS:

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