https://www.taxtmi.com/caselaws?id=366955 The product 'Polysulphide Sealant' is classified under CTH 3214 10 00 of the Customs Tariff Act, 1975, for GST purposes. The ruling is based on the product's nature as a mastic or sealant, supported by HSN Explanatory Notes. The classification under Heading 3214 is deemed appropriate, excluding other headings like 2830, 3911, 4002, and 3506. The product's presentation as a set containing polysulphide rubber and hardener aligns with the conditions for classification under Tariff item 32141000 with a GST rate of 28%. en-us Wed, 27 Jun 2018 00:00:00 +0530 Tue, 12 Feb 2019 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366955 The product 'Polysulphide Sealant' is classified under CTH 3214 10 00 of the Customs Tariff Act, 1975, for GST purposes. The ruling is based on the product's nature as a mastic or sealant, supported by HSN Explanatory Notes. The classification under Heading 3214 is deemed appropriate, excluding other headings like 2830, 3911, 4002, and 3506. The product's presentation as a set containing polysulphide rubber and hardener aligns with the conditions for classification under Tariff item 32141000 with a GST rate of 28%. Case-Laws GST Wed, 27 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366955