Pacific Quartz Surfaces LLP ., In re
Date: May 3, 2019
Court: Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
Subject Matter
Slabs of Quartz (Artificial Stone) are classifiable under HSN Code 6810 19 90
Summary
a. The Slabs of Quartz (Artificial Stone) is classifiable under HSN Code 68101990. b. The applicable rate of GST on Quartz Slabs (Artificial Stone) is 18% (CGST 9% +SGST 9%).
Note: Under Section 100 of the CGST/ RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/ RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain…