TaxTMI 
TaxTMI 
TaxTMI 
2018 (6) TMI 458
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....bs" falls? (ii) Under which HSN Code the above commodity comes? (iii) Can it be classified as "Mineral substances not elsewhere specified or included" which is mentioned under HSN Code 2530? (iv) Can it be classified under any of the HSN Codes 2515/2516/2521? (v) Can it be retained under HSN Code 25 with inaugural phrase of "Goods not mentioned elsewhere" as mentioned at the start of column of 5%? 2. The applicant submitted the application in Form GST ARA-01 and Statement containing the applicant's interpretation of law &relevant facts and requested for advance ruling on classification of "Polished/Processed limestone slabs". They have submitted a copy of Challan evidencing payment of application fee of Rs. 10,000/-. They have also....
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....een taken out of Chapter 25 which is evident from the Notification No. 41/2017 issued after GST Council's Guwahati meeting held on 10-11-2017. The rate of GST on these stones have been reduced from 28 to 18 classifying under the same chapter of 25. It does mean that without mentioning of word POLISH or any other process for Marble/Granite under description column, they have been retained in Chapter 25 only and further bear a meaning of such as Polished, Cut etc. Likewise, they are also expecting the same treatment for their processed limestone SLABs. In fact, SAWN & CUT are also the processes which have been written clearly in description under HSN Code 2515/2516 and POLISH had not been written which is also a kind of process and the co....
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....dvance ruling authority to declare that POLISHED or PROCESSED LIMESTONE SLABS comes under any of the HSN Codes of Chapter 25. 4. The applicant is seeking advance ruling in respect of classification of "processed/polished limestone slabs" and with a submission that the said goods are correctly classifiable under chapter 25 of the GST Tariff. 5. Before deciding the classification of goods for which advance ruling was sought it is fair on our part to go through the Rules for Interpretation of Customs tariff which was made applicable to GST Tariff and General rules for Interpretation of the schedule. As per these general rules for interpretation, the heading which provides the most specific description shall be preferred to headings providing....
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.... „crude' refers to blocks or slabs which have been merely split along the natural cleavage planes of the stone. Their surfaces are often uneven or undulating and frequently bear marks of the tools used to separate them (crowbars, wedges, picks, etc.). * This subheading also covers unshaped stone (quarry stone, rubble) obtained by breaking out rocks from the quarry face (using picks, explosives, etc.). They have uneven, broken surfaces and irregular edges. This type of stone often bears the marks of quarrying (blast holes, wedge marks, etc.). ................. ................. * "Roughly trimmed" stone is stone which has been very crudely worked after quarrying, to form blocks or slabs, still having some rough, uneven surf....
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....25.15 or 25.16 and the blocks or slabs which have undergone the process of polishing are not classifiable under these headings. 13. The applicant in their submissions has stated that their main activity is to bring rough lime stone slabs to their processing unit and POLISHING one of the suitable surface with simple table polish machine and further cut it to square or rectangular shape on a table cutting machine. Since the stones which have undergone the process of polishing are not classifiable under chapter 25, we would like to draw our attention to the Explanatory notes to heading 68.02 which were reproduced below for ease of reference: * This heading covers natural monumental or building stone (except slate) which has been worked beyo....