AAR : Rules on classification of ‘Industrial Grade Quick Lime’ & ‘Calcium Hydroxide content’

Feb 01,2019

Tamil Nadu AAR holds that Industrial Grade Quick Lime having 86% of Calcium Oxide content and Industrial Grade Slacked Lime having 86% of Calcium Hydroxide content are classifiable under CTH 28259090 and CTH 28259040 respectively, both taxable at 18%(CGST+ SGST) as per entry Sr.No.38 of Schedule III of Notification No. 01/2017-Central Tax (Rate) as amended and G.O. (Ms) No. 62 dated June 29, 2017 No. II (2)/CTR/532(d-4)/2017 as amended respectively; Observes that, quick lime ...

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