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TaxReply India Pvt Ltd

ASIAN PAINTS LTD.
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

PANKAJ KUMAR
B.V.BORHADE
Pet. Counsel
Rahul Thakkar
Hiral Raja
Res. Counsel
Na

Petitioner / Applicant

ASIAN PAINTS LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Sep 17, 2018
Order No.

GST-ARA-44/2018-19/B-117

Citation

2018(9) TAXREPLY 451
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ORDER

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 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 Entry 24 of Schedule IV of Notification No. 1/2017,-Central Taxes (Rate) dated 28.06.2017 liable to CGST at 14% or Entry 97 of Schedule III of Notification No. 1/2017- Central Taxes (Rate) liable to CGST at 9%? 1. Tile Adhesive i Tile Adhesive for Normal Application ii. Glass Tile Adhesive iii. Tile-on-Tile Application iv. Tile Adhesive for Stone Heavy Tile Application 2. Tile Grout i. Cement based Tile Grout ii. Epoxy ba....

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