AAAR : Reclassifies block joining mortar to extend lower GST rate; Modifies AAR decision

West Bengal Appellate Authority for Advance Ruling (AAAR) classifies ‘SIKA Block Joining Mortar’ under Tariff Item 3824 as notified under Sl. No. 97 of Schedule III of Notification No. 1/2017-Central Tax (Rate) liable to 18% GST, in lieu of Tariff Item 3214 taxable at 28% under Sl. No. 24 of Schedule IV; Modifying the order of AAR, AAAR observes that said product is non-refractory and it is not used for preparation of surfaces for facades, indoor walls, floors, ceilings; ...