https://www.taxtmi.com/caselaws?id=387863 A bentonite-based earthing compound marketed as back fill material with wood charcoal, graphite and sodium sulphate was treated according to its commercial identity and functional use, not as crude bentonite clay. The AAR held that its composition and end use made it a prepared chemical product, classifiable under Heading 3824.99.17 rather than the clay entry. The ruling therefore placed the product in the higher GST rate category under the relevant rate notification and rejected application of the lower rate reserved for crude bentonite. en-us Sat, 12 Oct 2019 00:00:00 +0530 Thu, 13 Mar 2025 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387863 A bentonite-based earthing compound marketed as back fill material with wood charcoal, graphite and sodium sulphate was treated according to its commercial identity and functional use, not as crude bentonite clay. The AAR held that its composition and end use made it a prepared chemical product, classifiable under Heading 3824.99.17 rather than the clay entry. The ruling therefore placed the product in the higher GST rate category under the relevant rate notification and rejected application of the lower rate reserved for crude bentonite. Case-Laws GST Sat, 12 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387863