Rate of Tax—The applicant is a manufacturer of Tile Adhesive and Joint Filler. The raw materials used for the manufacture are silica sand, dolomite. cement and chemicals. The tile adhesive is manufactured by mixing natural products like silica sand and dolomite powder with cement and chemical. Hence it is a ‘prepared binder' specified under HSN 3824 which is taxable @ 18% GST. However assessing authority pointed out that this item will come under HSN 3214, which stands for glaciers putty, grafting putty, resign cement, caulking compound etc. Hence the petitioner sought for advance ruling on the tax rate applicable for the Tile Adhesive and Joint Filler manufactured by him.
Held that :- The tile adhesive and joint filler manufactured by mixing natural products like silica sand, dolomite powder, cement and chemicals come under the category of 'prepared binder' specified under HSN 3824 which is taxable @18% GST [2018] 4 TAXLOK.COM 016 (AAR-Kerala)