GST AAR classifies Quick Lime and Hydrated Lime under Heading 2522, confirms continued 5% rate despite new notification

GST AAR classifies Quick Lime and Hydrated Lime under Heading 2522, confirms continued 5% rate despite new notificationCase-LawsGSTAAR held that the applicant’s products, namely 90% Quick Lime and 85%-95% Hydrated Lime with 10%-15% impurities, are classif

GST AAR classifies Quick Lime and Hydrated Lime under Heading 2522, confirms continued 5% rate despite new notification
Case-Laws
GST
AAR held that the applicant's products, namely 90% Quick Lime and 85%-95% Hydrated Lime with 10%-15% impurities, are classifiable under Heading 2522 as Quicklime and Slaked Lime, and not under Heading 2825. On this classification, the applicable GST rate is 5% under the relevant rate notification. The AAR observed that although N/N. 1/2017-Central Tax (Rate) was superseded by a subsequent notification, the concessional 5% GST rate on Quick Lime and Hydrated Lime under Heading 2522 remained unchanged.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =