GST Classification for Two Component Polysulphide Sealants Clarified
Tamil Nadu AAR ruled that two-component polysulphide sealants sold together fall under HSN 3214 10 00 as mastics.
- Ruling
- ORDER No. 1/AAR/2018 DATED 27.06.2018
- Dated
- 27 Jun 2018
- Authority
- Authority for Advance Ruling
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- Anabond asked for the GST classification of two-component polysulphide sealants.
- The product contains polymer resin and hardener packed together.
- AAR classified the composite set as mastics under HSN 3214 10 00.
- Classifications under adhesives or synthetic rubber were rejected.
In short
Anabond Limited asked the Tamil Nadu Authority for Advance Ruling (AAR) how to classify its multi-component product, Anabond Tuffseald, under GST. The product contains a polysulphide polymer resin and a hardener packed together in one container to be mixed before use on expansion joints. The central question was whether to classify this mixture as an adhesive, synthetic rubber, or a mastic sealant.
What has changed
How it worked before
Before order TN/01/AAR/2018, manufacturers selling multi-part joint sealants were unclear whether to use the Harmonized System of Nomenclature (HSN) code for glues under 3506, polymers under 3911, or mastics under 3214.
What has changed
The authority ruled that multi-component products sold together to be mixed into a sealant must be classified under HSN 3214 10 00 as mastics. It applied rules stating that composite sets intended to be mixed are classified based on the final mixed product. Headings for adhesives, synthetic rubber, and raw polymers were explicitly ruled out.
Who this affects
Businesses manufacturing or selling multi-component chemical sealants, expansion joint fillers, and construction mastics in India.
An example
XYZ Chemicals manufactures a two-part joint sealant containing a resin bottle and a hardener bottle sold in a single kit box. The company wants to know whether to list it on tax invoices as an adhesive under HSN 3506 or a sealant under HSN 3214. Based on this ruling, GST authorities treat sets mixed prior to use as mastics under HSN code 3214 10 00.
What you should do
If you manufacture or sell two-part chemical sealants, review your HSN code classification against this ruling. Remember that an advance ruling applies strictly to the company that asked for it and their local GST office. To get guaranteed tax certainty for your specific product mix, you must apply for your own advance ruling.
If you do nothing
If you classify multi-component sealants under adhesive or rubber headings without a ruling, a GST officer may challenge your tax invoices. They can reclassify the product under HSN 3214 10 00 and issue demand notices for tax shortfalls. You may also face interest and penalty charges for using the wrong GST rate or classification.
The terms explained
- HSN code
- A standardized numerical code used in GST invoices to identify and classify traded goods for tax calculation.
- input tax credit
- The tax a business pays on its input purchases that it can subtract from the tax it owes on sales.
- mastics
- Thick, flexible sealing materials used in construction to fill cracks, joints, and gaps.
The ruling in detail
Authority for Advance Ruling
M/s. Anabond Limited
ORDER No. 1/AAR/2018 DATED 27.06.2018 · Tamil Nadu
Questions before the authority
- What is the appropriate classification of 'Polysulphide Sealants' under GST
Facts
The applicant manufactures engineering adhesives, sealants, paints, and other chemical formulations. Among its products is a two-component polysulphide sealant marketed under the trade name 'Anabond Tuffseald', comprising a polysulphide polymer (resin) and a manganese dioxide-based hardener packed together in the same container. Upon mixing prior to application, the mixture cures at room temperature into a rubbery mass used for sealing expansion joints in construction and civil structures.
Ruling
| Question | What the authority ruled |
|---|---|
| Classification of Polysulphide Sealant ('Anabond Tuffseald') | CTH 3214 10 00 Applicable to GST as per Explanation (iii) to Notification 1/2017-Central Tax (Rate) dt 28.06.2017 |
The Authority held that 'Polysulphide Sealant' manufactured and marketed under the trade name 'Anabond Tuffseald' is classifiable under **CTH 3214 10 00** of the First Schedule to the Customs Tariff Act, 1975. The multi-component product presented as a set constitutes a mastic/sealant intended to be mixed prior to use, satisfying Section VI Note 3.
Reasoning
The Authority applied Note 3 to Section VI, which classifies multi-component goods presented in sets intended to be mixed together into the heading appropriate to the resultant product. HSN Explanatory Notes for Heading 3214 specifically include mastics based on rubber or thioplasts with added hardeners used for caulking and flexible protective coatings. Other headings were rejected: Heading 2830 applies only to inorganic polysulphides; Heading 3911 applies to monosulphide polymer linkages; Heading 4002 covers synthetic rubber in primary forms but not composite mastic sets; and Heading 3506 specifically excludes mastic preparations.
Provisions relied on
- CTH 3214 10 00
- Section VI Note 3
- Notification 1/2017-Central Tax (Rate) dt 28.06.2017
- G.O. Ms No. 59, Commercial Taxes and Registration (B1) dt 29th June 2017
For the practitioner
This ruling establishes that two-component rubber-based sealants supplied together as a kit or set are classifiable as mastics under **CTH 3214 10 00** rather than as adhesives (Heading 3506), polymers (Heading 3911), or synthetic rubber (Heading 4002). Practitioners dealing with chemical sealants and construction mastics can leverage Section VI Note 3 and HSN Explanatory Notes to justify CTH 3214 classification.
Source
This is a summary prepared from the published order, which is a scanned document. It is a reading aid and not the authority: where the two differ, the order governs. Verify every provision against the original before relying on it.
Original order: https://www.gstcouncil.gov.in/sites/default/files/AAR/tn.1ara_2018-al.pdf
Legibility of the scan, as read: high.
Prepared 19-10-2026.
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