Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxide and Calcium Hydroxide classifiable under CTH 2522 20 00

Last updated: 25 November 2024

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The Rajasthan Authority for Advance Ruling (AAR) has determined that hydrated lime containing less than approximately 98% calcium oxide and calcium hydroxide should be classified under HSN code 2522 20 00. This classification means it is subject to a GST rate of 2.5% CGST and 2.5% SGST. The ruling was based on the understanding that purified calcium oxide and hydroxide are excluded from Chapter 2522, and lower purity limes fall under this specific tariff item.

Court :
Rajasthan AAR

Brief :
The Rajasthan AAR, in the case of M/s Balveer Singh [Advance Ruling No. RAJ/AAR/2024-25/2017 dated September 20, 2024] slaked/hydrated lime containing less than approximately 98% of the calcium oxide and calcium hydroxide, are classifiable under CTH 2522 20 00 taxable at 2.5% CGST and 2.5% SGST as per entry SI. No. 131 of Schedule I of Notification No. 01/2017-Central Tax (Rate) dated June 28, 2017 ("the Rate Notification").

Citation :
Advance Ruling No. RAJ/AAR/2024-25/2017 dated September 20, 2024

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Attached File : 671907_5794_balveer_singh.pdf

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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