Mohan Infinity ., In re
Date: March 14, 2019
Court: Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
Subject Matter
Natural Calcite Powder is classifiable under HSN 2530 90 30. Attracts 5% GST.
Summary
Q) What is the GST rate on Natural Calcite Powder? A) 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%).
The issue raised by M/s Mohan Infinity, situated at B-2. 23, Parvasi Nagar, Kedia Palace Road, Murlipura, Jaipur 302039 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2)(a) given as under : (a) classification of any goods or services or both; Further, the applicant is an unregistered person, as per the declaration given by him in Form A…