https://www.taxtmi.com/caselaws?id=303284 The Advance Ruling Authority of Andhra Pradesh classified a product, involving processing of raw materials for flooring, under HSN codes 25140000 or 68030000. The product, slate stone cut into sizes without significant workmanship, was determined to fall under SI.No. 122 of Chapter 2514, attracting a 5% tax rate. The ruling emphasized the nature of processing and characteristics of the final product in classifying it as slate under the specified HSN code. This decision provided clarity on the applicable tax rate and regulatory implications based on the product's processing and classification criteria. en-us Thu, 15 Jul 2021 00:00:00 +0530 Tue, 12 Jul 2022 20:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303284 The Advance Ruling Authority of Andhra Pradesh classified a product, involving processing of raw materials for flooring, under HSN codes 25140000 or 68030000. The product, slate stone cut into sizes without significant workmanship, was determined to fall under SI.No. 122 of Chapter 2514, attracting a 5% tax rate. The ruling emphasized the nature of processing and characteristics of the final product in classifying it as slate under the specified HSN code. This decision provided clarity on the applicable tax rate and regulatory implications based on the product's processing and classification criteria. Case-Laws GST Thu, 15 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303284