QUARTZ SLABS (ARTIFICIAL STONE) CLASSIFIED UNDER HSN 68101990- GST @18% APPLICABLE [RAJ/AAR/2019-20/06]
RAJASTHAN AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES TAX
Case Title- M/s Pacific Quartz Surfaces LLP
(GST AAR RAJASTHAN)
Advance Ruling No. RAJ/AAR/2019-20/06
Date of Judgment/Order- 3rd May 2019
IMPORTANT PARAGRAPHS
Para No. 1. SUBMISSION
(e) The applicant is of the opinion that correct classification of such Quartz Slabs (Artificial Stone) is under HSN 6810. The HSN -inter alia covers articles of artificial stone. Further since Quartz Slabs’ are not covered under the expression ‘Tiles, Flagstone, Bricks and similar articles i , hence it is classifiable in ‘other’ of other’ category failing under 68109990 attracting GST@ 18%,
(f) Since goods are finished and complete goods in themselves being articles of stone, said goods are appropriately classifiable under Heading 6810 under GST
Para No. 2. Question on Which The Advance Ruling rs Sought
a, What is the classification of Slabs of Quartz {Artificial Stone)?
b. What will be the applicable rate of GST on Quartz Slabs (Artificial Stone)?
Para No. 5. Findings Analysis & Conclusion :-
(f) The classification of floor and wall tiles of agglomerated stone is dependent on the precise type of binding material used in the products. Subheading 6810.19. 12 provides for floor and wall tiles of stone agglomerated with binders other than cement (e.g. plastic resinS). Floor and wall tiles of stone agglomerated with cement are classifiable in subheading 6810.19.14. The slabs supplied by the applicant are however not made of stone but quartz,
(g) The slabs supplied by the applicant are composed of 92% quartz and 8% resin binder. In view of the above, the product can merit classification under the residuary category of tariff entry 68101990.
RULING
(a) The Slabs of Quartz (Artificial Stone} is classifiable under HSN Code 68101990.
(b) The applicable rate of GST on Quartz Slabs (Artificial Stone) is 18% ICGST 9% *SGST 9%}
