AAR: Bentonite Powder, commercially known as “Back Fill Compound”, taxable at 18%

Kerala AAR classifies “Bentonite Powder” used for electrical earthing under the Heading 38249917 taxable at 18% as per Sl. No. 438 of Schedule III of Notification No. 01/2017 Central Tax (Rate) dated June 28, 2017; Notes that the product is commercially known as ‘Back Fill Compound’ consisting of a mixture of Bentonite Powder, wood charcoal powder, Graphite Powder and Sodium Sulphate, and is used as an agent for reducing surface tension; Refers to Gujarat AAR Ruling i...