GST Commodity Rate

One of my party purchased aluminum plastic granuels fridge trolly @ 18% gst and sold it after processing means doin powder coating etc @ 12%.
Can he do so?? can he claim gst refund for itc available in credit ledger??
Replies (3)
Under what HSN, he is classifying his goods after processing?
The processed goods sold under hsn 7323
And what are the inputs and their HSN.

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