Sreenath Polyplast Private Limited
Authority for Advance Ruling Gujarat
Receipt of interest on loan extended by the Del Credere Agent is covered under Serial No. 27 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and hence exempt since the applicant does not supply any goods and the interest charged is not for delayed payment of consideration of any underlying supply.
Sika India Private Limited
Authority for Advance Ruling West Bengal
Sika Block Joining Mortar, being a non-refractory surfacing preparations, is classified under tariff item 3214.90.90