RAJASTHAN AAR FIXES 5% GST ON NATURAL CALCITE POWDER UNDER HSN 25309030

RAJASTHAN AAR FIXES 5% GST ON NATURAL CALCITE POWDER UNDER HSN 25309030

RAJASTHAN AUTHORITY FOR ADVANCE RULING

GOODS AND SERVICES TAX

Case Title- M/s Mohan Infinity

(GST AAR RAJASTHAN)

Advance Ruling No. RAJ/AAR/2018-19/36

Date of Judgment/Order- 14th March 2019

IMPORTANT PARAGRAPHS

Para No. 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 fixed for mineral substances not elsewhere specified or included having HSN Code 2530.

Para No. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT
a. What is the GST rate on Natural Calcite Powder?

Para No. 3. PERSONAL HEARING(PH)
In the matter personal hearing was granted to the applicant on 19.02.2019 at Room no. 2.29 NCRB, Statue Circle, Jaipur. Pravin Kumar Kasera (Authorised Representative) of applicant appeared for PH. During the PH, he reiterated the submissions already made in the application and also submitted copy of bill of entry pertaining to their unit operating in Delhi and importing Natural Calcite Powder.

RULING

The Natural Calcite Powder is classifiable under HSN Code 25309030 and attracts GST @ 5% (CGST @ 2.5% and SGST @ 2.5%).