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NEW RV ENTERPRISES
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

B.G.KRISHNAN
B.S.THYAGARAJABABU
Pet. Counsel
Jacob Joseph
Res. Counsel
Na

Petitioner / Applicant

NEW RV ENTERPRISES
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Sep 19, 2018
Order No.

KER/19/2018

Citation

2018(9) TAXREPLY 260
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ORDER

The applicant is a manufacturer of Tile Adhesive and Joint Filler. The raw materials used for the manufacture are silica sand, dolomite. cement and chemicals. The tile adhesive is manufactured by mixing natural products like silica sand and dolomite powder with cement and chemical. Hence it is a ‘prepared binder' specified under HSN 3824 which is taxable @ 18% GST. However assessing authority pointed out that this item will come under HSN 3214, which stands for glaciers putty, grafting putty, resign cement, caulking compound etc. Hence the petitioner sought for advance ruling on the tax rate applicable for the Tile Adhesive and Joint Filler manufactured by him. The authorized representative was heard. He has stated the product manufactured such as Tile Adhesive and Joint Filler is a mixture of natural products. whereas the putty is a material with high plasticity and used extensively for glazing. The prepared binders for foundry modules or cores; chemical products and ....

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