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TaxReply India Pvt Ltd

SIKA India Pvt Ltd
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

VISHWANATH
PARTHA SARATHI DEY
Pet. Counsel
Partha Pratim Mukhopadhyay
Res. Counsel
Na

Petitioner / Applicant

SIKA India Pvt Ltd
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date Apr 9, 2018
Order No.

01/WBAAR/2018-19

Citation

2018(4) TAXREPLY 8
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ORDER

1. The Applicant states that the proper HSN of its manufactured product “SIKA Block Joining Mortar” is 3824 50 90. The Applicant himself, however, has classified the product under HSN 3214 90 10 while filing returns under the Excise Act. Advance Ruling is sought on this issue uunder section 97 (2) (a) & (e) of the CGST / WBGST Act, 2017 (hereinafter referred to as “GST Act”). 2. The Applicant also declares that the question raised in the Application is not pending or decided in any proceeding under any provision of the GST Act. The concerned officer has not conveyed any objection to admission of the Application. The Application is, therefore, admitted. 3. The Applicant has stated that the product “SIKA Block Joining Mortar” is presently classified under HSN 3214 90 10 and that this product is basically ready to use Grey Cement based non-shrink, self-curing water resistance mortar for fixing AAC Blocks, Concrete Blocks Fly Ash Brick....

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