GST on trimmed slate stone cut into sizes as per client requirements

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 us

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