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    <title>BLOCK JOINING MORTAR: GST @ 18%, NOT 28%</title>
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    <description>The Appellate Authority for Advance Ruling examined the powdered cementitious bonding compound&#039;s nature, use and commercial identity, found it to be non refractory and not used for surface finishing, and modified the earlier advance ruling to classify the product as a prepared chemical binder rather than a non refractory surfacing preparation or mastic, resulting in a change in the applicable GST rate under the notified schedule.</description>
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      <description>The Appellate Authority for Advance Ruling examined the powdered cementitious bonding compound&#039;s nature, use and commercial identity, found it to be non refractory and not used for surface finishing, and modified the earlier advance ruling to classify the product as a prepared chemical binder rather than a non refractory surfacing preparation or mastic, resulting in a change in the applicable GST rate under the notified schedule.</description>
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