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Cement based Tile Groutwill be classifiable under Entry 24 of Schedule IV of Notification No. 1/2017-Central Taxes (Rate) dated 28.06.2017 liable to GST @ 28%

Shanti Prime Publication Pvt. Ltd. Classification of Goods — the applicant, seeking an advance ruling in respect of the following ISSUE.

Whether following two categories of products will be classifiable under Entry 24 of Schedule IV of Notification No. 1/2017,-Central Taxes (Rate) dated 28.06.2017 liable to CGST at 14% or Entry 97 of Schedule III of Notification No. 1/2017- Central Taxes (Rate) liable to CGST at 9%?

1. Tile Adhesive

i Tile Adhesive for Normal Application

ii. Glass Tile Adhesive

iii. Tile-on-Tile Application

iv. Tile Adhesive for Stone Heavy Tile Application

2. Tile Grout

i. Cement based Tile Grout

ii. Epoxy based Tile Grout

Held that—
the products in question will be classifiable under Entry 24 of Schedule IV of Notification No. 1/2017-Central Taxes (Rate) dated 28.06.2017 liable to GST @ 28% (14% each of CGST and SGST).Asian Paints Ltd., In Re…. [2018] 4 TAXLOK.COM 126 (AAR-Maharashtra)