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    <description>The Advance Ruling Authority classified &quot;Tile Adhesive&quot; and &quot;Tile Grout&quot; under Chapter Heading 3214 as non-refractory surfacing preparations, subject to a GST rate of 28% (14% CGST and 14% SGST). The authority considered the products as bonding agents for setting tiles, aligning with the description under Chapter 3214, despite the applicant&#039;s argument for a lower GST rate of 18%.</description>
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