Jeevaka Industries Private Limited ., In re

Date: July 19, 2021

Court: Authority for Advance Ruling
Bench: Telangana
Type: Advance Ruling
Judge(s)/Member(s): B. Raghu Kiran, S.V. Kasi Visweshwar Rao
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Subject Matter

Cinder Half-burnt Coal / Char Dolachar fall under HSN Code "2619 00 90" attracting 18% GST

Classification

Summary

Q1. Under which HSN Code should the following goods be classified: The wastes, namely,- a. Cinder Half-burnt Coal / Char Dolachar and b. ESP / Bag Filter Dust generated during the process of manufacturing Sponge Iron under DRI process? These Commodit…

1. M/s. Jeevaka Industries Private Limited, 15-9-360, Siddiamber Bazar, Mukthiyar Gunj, Hyderabad – 500 012 (hereinafter referred to as ‘the applicant’), registered under GSTIN No. 36AAACJ5113G1ZY has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST and TGST Rules. 2. At the outset, it is made clear that the provisions of bo…

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