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JYOTI CERAMIC INDUSTRIES PVT. LTD
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

RAJIV MAGOO
T.R. RAMNANI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

JYOTI CERAMIC INDUSTRIES PVT. LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Jan 19, 2022
Order No.

GST-ARA-118/2019-20/B-06

Citation

2022(1) TAXREPLY 5244
Original Order
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ORDER

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” respectively] by M/S. JYOTI CERAMIC INDUSTRIES PVT. LTD., the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the Product namely “Zirconium Oxide Ceramic Dental Blanks” in different sizes as sold by Applicant are classifiable under Chapter Heading 69091200 as “Ceramic Product” as at this stage Artificial Teeth are not produced from it, even though the Product is biscuit fired having hardness of less than 9 on Moh's scale or the product is classifiable under Chapter Heading 90212100 since Artificial Ceramic Teeth are produced from the product which has hardness of 9 on Moh's scale. 2. Whether Artificial Teeth, Crown, Bridges, Dental Restoratives etc as produced from the Product of Appl....

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