Classification of Goods — The applicant seeking advance ruling on the following questions-
a. What is the classification of goods (Rubber Pad) if supplied in semi-finished condition to any person other than railways;
b. What will be the applicable rate of GST on Rubber Pad in semi-finished condition supplied by the applicant
On perusal of GST Tariff Act, 2017 and available record, we find that “Rubber Pad” falls under Chapter 4016 of the GST Tariff Act, 2017 and attract GST @ 18% [9% CGST + 9% SGST] as on date. — V.K. Enterprises, In Re... [2019] 19 TAXLOK.COM 113 (AAR-Uttarakhand)