https://www.taxtmi.com/caselaws?id=365051 GST classification of engineered Caesarstone turned on its manufacture and commercial identity rather than composition alone. Because the product was not imported as quartz in crude forms permitted under Chapter 25, and instead was made into slabs through mixing with resins and pigments, moulding, pressing, curing and polishing, it fell outside HSN 2506. The authority treated it as an article of artificial stone under HSN 6810, which specifically covered the finished product. The advance ruling was upheld and the goods remained classified under HSN 6810. en-us Thu, 02 Aug 2018 00:00:00 +0530 Wed, 26 Feb 2025 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365051 GST classification of engineered Caesarstone turned on its manufacture and commercial identity rather than composition alone. Because the product was not imported as quartz in crude forms permitted under Chapter 25, and instead was made into slabs through mixing with resins and pigments, moulding, pressing, curing and polishing, it fell outside HSN 2506. The authority treated it as an article of artificial stone under HSN 6810, which specifically covered the finished product. The advance ruling was upheld and the goods remained classified under HSN 6810. Case-Laws GST Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365051