GST ruling: Polished limestone slabs classified under heading 6802

The authority ruled that "Polished/Processed limestone slabs" should be classified under heading 6802 of the GST Tariff based on the Explanatory Notes, specifying classification for stones processed beyond normal quarry products. The advance ruling declared the correct classification, disposing of the applicant's request and providing clarity for GST purposes.

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Issues:
Classification of "Polished/Processed limestone slabs" under GST Tariff

Analysis:

1. Issue of Classification: The applicant sought an advance ruling on the classification of "Polished/Processed limestone slabs" under various HSN codes. The applicant contended that their product should be classified under Chapter 25 of the GST Tariff, emphasizing the differences in processes and quality between sawn tiles and polished slabs.

2. Rules for Interpretation: The authority considered the Rules for Interpretation of Customs Tariff applicable to the GST Tariff and the General Rules for Interpretation of the schedule. The principle of preferring the heading with the most specific description was highlighted.

3. Explanatory Notes: Reference was made to the Explanatory Notes to the Harmonized Commodity Description and Coding System for guidance on the classification of mineral products under Chapter 25. The notes clarified the classification criteria for various types of stones, including Marble, Granite, and Limestone.

4. Detailed Examination: The authority extensively analyzed the subheadings under Chapter 25, particularly focusing on the criteria for classification under headings 25.15, 25.16, and 25.21. The notes emphasized the distinction between stones merely cut into blocks or slabs and those further processed through polishing.

5. Decision and Ruling: After thorough examination and considering the applicant's submissions, the authority concluded that "Polished/Processed limestone slabs" should be classified under heading 6802 of the GST Tariff. This decision was based on the Explanatory Notes to heading 68.02, which specify the classification for stones processed beyond the stage of normal quarry products.

6. Final Disposition: The authority issued the advance ruling declaring the correct classification of "Polished/Processed limestone slabs" under heading 6802 of the GST Tariff. The application filed by the applicant was disposed of accordingly, providing clarity on the classification of the product for GST purposes.

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