There is a discrepancy. HSN Code 2621 is for fly ash also. In this code GST is 5%. Hence there is no definite rate as yet. However, I feel that the rate should be 5% obly as Cenosphere is the floating part of Fly Ash. Since Fly Ash is calculated as 5%, a part of the same item should be the same rate. This still needs clarification from the competent authority.