https://www.taxtmi.com/caselaws?id=358701 The case involved the classification of "SIKA Block Joining Mortar" under HSN 3214 90 10 or 3824 50 90. The ruling determined that the product should be classified under tariff item 3214 90 90, aligning it with non-refractory surfacing preparations under HSN 3214 90 10. This decision makes the product taxable under specific provisions of the CGST Act, 2017 and WBGST Act, 2017, unless declared void under relevant provisions of the GST Act. en-us Mon, 09 Apr 2018 00:00:00 +0530 Tue, 25 Feb 2025 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358701 The case involved the classification of "SIKA Block Joining Mortar" under HSN 3214 90 10 or 3824 50 90. The ruling determined that the product should be classified under tariff item 3214 90 90, aligning it with non-refractory surfacing preparations under HSN 3214 90 10. This decision makes the product taxable under specific provisions of the CGST Act, 2017 and WBGST Act, 2017, unless declared void under relevant provisions of the GST Act. Case-Laws GST Mon, 09 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358701