Case LawCASE NO. 3 OF 2018
Sika India (P.) Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- April 9, 2018
- Type:
- Advance Ruling
- Members:
- PARTHA SARATHI DEY AND VISHWANATH
Subject
SIKA Block Joining Mortar is classified under HSN 3214 90 90
Classification
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…
Judgement
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&…