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TMI Blog2019 (4) TMI 1401X X X X Extracts X X X X X X X X Extracts X X X X ..... NG NO. RAJ/AAR/2018-19/36 - - - Dated:- 14-3-2019 - J. P. Meena Additional Commissioner Member (Central Tax) And Hemant Jain Joint Commissioner Member (State Tax) Present for the applicant: Mr Pravin Kumar Kasera (Authorised Representative) ORDER Note : Under Section 100 of the CGST/ RGST Act, 2017, an appeal against this ruling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to pronounce advance ruling. 1. SUBMISSION AND INTERPRETATION OF THE APPLICANT: a. The applicant is a trader in Natural Calcite Powder and minerals. b. That no rate has been specified on Natural Calcite Powder under Schedule I to VII of GST Act. c. That 5% VAT was charged under erstwhile act. In the current GST law 5% GST rate is f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant, he is a trader in Natural Calcite Powder and other minerals. As per his submissions in personal hearing, the applicant is registered in Delhi and is engaged in trading of importing the Natural Calcite Powder at 5% GST. b. As of now, the Applicant wish to start their trading business of Natural Calcite Powder from state of Rajasthan and wish to seek advance ruling on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of GST Tariff Act, 2017 heading Salt; sulphur; earths and stone; plastering materials, lime and cement , the powdered form of calcite is also covered in this chapter. The relevant portion of chapter note is as below:- Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25309030 Calcite 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% (CGST @ 2.5% and SGST @ 2.5%). 5. In view of the foregoing, we rule as follows:- RULING ..... X X X X Extracts X X X X X X X X Extracts X X X X
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