Classification of spent bleaching earth as activated natural mineral product under HSN 3802, attracting 18% GST.

Classification of spent bleaching earth as activated natural mineral product under HSN 3802, attracting 18% GST.Case-LawsGSTClassification of spent bleaching earth must follow the General Rules for Interpretation by reference to the goods’ nature and cond

Classification of spent bleaching earth as activated natural mineral product under HSN 3802, attracting 18% GST.
Case-Laws
GST
Classification of spent bleaching earth must follow the General Rules for Interpretation by reference to the goods' nature and condition at supply; because the material is a mineral-based, chemically or thermally activated exhausted adsorbent, it lacks the properties and utility of fresh bleaching earth and is not properly treated as a raw or processed clay. Con

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