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Ramming Mass which is a Refractory Material, is classifiable under HSN code 3816 and would attract 18% rate of tax under GST and Quartz powder obtained by crushing Quartz stones falls under HSN code 2806 and would attract 5% rate of tax under GST

Shanti Prime Publication Pvt. Ltd.

Classification of Goods — Authority for Advance Ruling —– Taxability on Ramming Mass -- The applicant engaged in the manufacture of Ramming Mass. Ramming Mass is used in the lining of induction furnaces. The two basic ingredients used in the manufacture of Ramming Mass are the Quartz granules and Boric Acid. The applicant is paying GST @ 18% on Ramming Mass manufactured and supplied by them and classifying them under HSN 3816. The applicant sought an advance ruling on (i) classification and applicable rate of GST on Ramming Mass used in lining of induction furnace, (ii) classification and applicable rate of GST on crushed quartz stones used in lining of furnace through claimed as not containing Boric Acid.
Held that:- The Hon’ble Authority for Advance Ruling held the Ramming Mass which is a Refractory Material, is classifiable under HSN code 3816 and would attract 18% rate of tax under GST. Further, Quartz powder obtained by crushing Quartz stones falls under HSN code 2806 and would attract 5% rate of tax under GST.Raghav Productivity Enhancers Limited [2018] 4 TAXLOK.COM 081 (AAR-Rajasthan)