Raghav Productivity Enhancers Ltd ., In re
Date: September 1, 2018
Subject Matter
Ramming Mass, a Refractory Material, is classifiable under HSN code 3816 and would attract 18% GST
Summary
The applicant sought to know 1. Classification and applicable rate of GST on Ramming Mass used in lining of induction furnace. 2. Classification and applicable rate of GST on crushed quartz stones used in lining of furnace through claimed as not cont…
1. M/ s Raghav Productivity Enhancers Ltd. is a registered manufacturer cum supplier under GST, engaged in the manufacture of Ramming Mass. Ramming Mass is used in the lining of induction furnaces. 2. The two basic ingredients used in the manufacture of Ramming Mass are the Quartz granules and Boric Acid. Further, the Quartz forms a major part of the composition of final product i.e. Ramming Mass…