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2019 (4) TMI 1401 - AAR - GSTRate of GST - Natural Calcite Powder - HELD THAT - From the HSN Code and tariff it can be easily concluded that Natural Calcite Powder in essence is a Calcite in powder form and thus can be classified under HSN Code 25309030 and attracts GST @ 5%.
Issues:
Classification of Natural Calcite Powder under GST and determination of applicable GST rate. Analysis: 1. Submission and Interpretation of the Applicant: - The applicant, a trader in Natural Calcite Powder and minerals, highlighted that no specific rate was specified for Natural Calcite Powder under the GST Act. - While 5% VAT was charged previously, the current GST law fixed a 5% GST rate for mineral substances not elsewhere specified, with HSN Code 2530. 2. Questions on Which the Advance Ruling is Sought: - The primary question raised was regarding the applicable GST rate on Natural Calcite Powder. 3. Personal Hearing (PH): - A personal hearing was granted to the applicant, where the authorized representative reiterated the submissions made in the application and provided additional documentation related to their trading activities. 4. Findings, Analysis & Conclusion: - The authority observed that the applicant is engaged in trading Natural Calcite Powder at a 5% GST rate in Delhi. - The applicant sought an advance ruling on the GST applicability for trading Natural Calcite Powder in Rajasthan. - Natural Calcite Powder, derived from Calcite, falls under Chapter heading/Sub-heading 2530 of the CGST Tariff Act, attracting a 2.5% CGST rate. - The chapter note of Chapter-25 of the GST Tariff Act also covers the powdered form of calcite, supporting the classification under HSN Code 25309030 with a 5% GST rate (CGST @ 2.5% and SGST @ 2.5%). 5. Ruling: - The ruling declared that Natural Calcite Powder is classifiable under HSN Code 25309030 and attracts a GST rate of 5% (CGST @ 2.5% and SGST @ 2.5%). This detailed analysis covers the classification and GST rate determination for Natural Calcite Powder as per the Advance Ruling Authority's judgment.
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