Rate of Tax — The Applicant is engaged in the manufacture and supply of high quality electrical earthing products. Earthing compound is one of the product which increase the earth’s conductivity by enhancing its moisture absorption property and by enriching the charge carrying ions. Earthing Compound is a mineral composition having good conductivity, good moisture absorption and retaining capacity for long period and continuous resistance against corrosion. The applicant sought advance ruling on the questions: (i) The classification of "Bentonite Powder" while using for electrical earthing (8kg and 6kg packet) and its effective tax rate; (ii) Their competitors are selling the Bentonite Powder @ 5% (in electrical shops for earthing purpose), whether it is correct as per the provision of the Act. The Authority ruled out that Mixture of Bentonite powder used for earthing purpose is liable to GST at the rate of 18%. — Excel Earthings, In Re… [2019] 17 TAXLOK.COM 078 (AAR-Kerala)