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The commodity "Polished/Processed limestone slabs" falls under Chapter 68 of the First Schedule to the Customs Tariff Act, 1975

Shanti Prime Publication Pvt. Ltd. Telangana Goods and Services Tax Act, 2017 – Classification of Goods - The Appellant filed Application seeking an Advance Ruling with regard to classification of goods viz., “Polished / Processed limestone slabs”. The said application was disposed by the Authority by pronouncing as “Polished / Processed limestone slabs are correctly classifiable under heading 6802 of the GST Tariff”. Thus, against the aforesaid ruling, the appellant preferred appeal. The Appeal came to be disposed of by modifying the order of AAR as specified in para 32 of the order of Appeal as “Under Heading 6802, Subheading 6802 10 (and the Tariff Item 6802 10 00) applies to specifically described items viz., Tiles, cubes and similar articles...... Subheadings 6802 21, 6802 23 and 6802 29 apply to/cover the goods of description grouped as Other monumental or building stone and articles thereof; simply cut or sawn, with a flat or even surface”. Under the further group captioned “ - Other”, 6802 91 00 covers “Marble, travertine and alabaster”, 6802 92 00 covers “Other calcareous stone”, 6802 93 00 covers “Granite” and the last residual entry 6802 99 00 covers “other stone”.Maheshwari Stone Supplying Company, In Re… [2018] 3 TAXLOK.COM 093 (AAAR-Telangana)