Case LawAdvance Ruling No. GST-ARA-44/2018/B-117
Asian Paints Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- September 17, 2018
- Type:
- Advance Ruling
Subject
Tile Adhesive and Tile Grout are classifiable under HSN 3214 and attract 28% GST
Classification
Summary
The applicant sought to know whether following two categories of products will be classifiable under Entry 24 of Schedule IV of Notification No. 1/20T7 Central Taxes (Rate) dated 28.06.2017 liable to CGST at 14% or Entry 97 of Schedule III of Notific…
Judgement
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Asian Paints Ltd., the applicant, seeking an advance ruling in respect of the following ISSUE. Whether following two categories of products will be classifiable under Entr…