Sika India (P.) Ltd., In re
Date: April 9, 2018
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): PARTHA SARATHI DEY AND VISHWANATH
Subject Matter
SIKA Block Joining Mortar is classified under HSN 3214 90 90
Summary
The Applicant states that the proper HSN of its manufactured product "SIKA Block Joining Mortar" is 3824 50 90. The Applicant himself, however, has classified the product under HSN 3214 90 10 while filing returns under the Excise Act. Advan…
1. The Applicant states that the proper HSN of its manufactured product "SIKA Block Joining Mortar" is 3824 50 90. The Applicant himself, however, has classified the product under HSN 3214 90 10 while filing returns under the Excise Act. Advance Ruling is sought on this issue under section 97 (2) (a) & (e) of the CGST / WBGST Act, 2017 (hereinafter referred to as "GST Act&…