SIKA block joining mortar is taxable at rate of 28% under GST Act: AAR (West Bengal)

1.  The Applicant states that the proper HSN of its manufactured product "SIKA Block Joining Mortar" is 3824 50 90. The Applicant himself, however, has classified the product under HSN 3214 90 10 while filing returns under the Excise Act. Advance Ruling is sought on this issue uunder section 97 (2) (a) & (e) of the CGST / WBGST Act, 2017 (hereinafter referred to as "GST Act"). 2.  Th…