New RV Enterprises ., In re
Date: September 19, 2018
Subject Matter
Tile adhesive and joint filler comes under the category of ‘prepared binder’ specified under HSN 3824 which is taxable @18% GST.
Summary
The applicant is a manufacturer of Tile Adhesive and Joint Filler. The raw materials used for the manufacture are silica sand, dolomite, cement and chemicals. The tile adhesive is manufactured by mixing natural products like silica sand and dolomite…
The applicant is a manufacturer of Tile Adhesive and Joint Filler. The raw materials used for the manufacture are silica sand, dolomite, cement and chemicals. The tile adhesive is manufactured by mixing natural products like silica sand and dolomite powder with cement and chemical. Hence it is a ‘prepared binder’ specified under HSN 3824 which is taxable @18% GST. However assessing aut…