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    <title>2019 (7) TMI 845 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN</title>
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    <description>AAR Rajasthan classified quartz slabs containing 92% quartz and 8% resin binder under tariff entry 68101990 as artificial stone products. The authority distinguished these from stone agglomerated tiles, noting the slabs are quartz-based rather than stone-based materials. Classification depends on binding material type, with cement-bound products falling under different subheadings. The ruling determined 18% GST rate applies to quartz slabs classified as artificial stone under the residuary category.</description>
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    <pubDate>Fri, 03 May 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=383149</link>
      <description>AAR Rajasthan classified quartz slabs containing 92% quartz and 8% resin binder under tariff entry 68101990 as artificial stone products. The authority distinguished these from stone agglomerated tiles, noting the slabs are quartz-based rather than stone-based materials. Classification depends on binding material type, with cement-bound products falling under different subheadings. The ruling determined 18% GST rate applies to quartz slabs classified as artificial stone under the residuary category.</description>
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      <pubDate>Fri, 03 May 2019 00:00:00 +0530</pubDate>
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