Advance Ruling — Classification of goods — 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 under section 97 (2) (a) & (e) of the CGST / WBGST Act, 2017. Authority for Advance Rulling, West Bengal held that:—"SIKA Block Joining Mortar" is to be classified under tariff item 3214 90 90 of the Customs Tariff Act, 1975, and, therefore, taxable under serial no. 24 of Schedule IV vide Notification No. 01/2017-Central Tax (Rate) dated 28/06/2017 under CGST Act, 2017 and 1125-FT dated 28/06/2017 under WBGST Act, 2017. This ruling is valid subject to the provisions under section 103 (2) until and unless declared void under section 104 (1) of the GST Act. [2018] 50 TUD 165 (AAR-WB)