HSN classification for Natural Calcite Powder confirmed under mineral substances entry, with GST liability fixed at 5%.

Natural Calcite Powder was held classifiable under HSN 25309030 because it is calcite in powdered form and the tariff and chapter note covering crude, ground and powdered mineral substances supported treatment under the mineral substances entry. On that basis, the ruling applied the GST rate prescribed for that heading, resulting in tax at 5%, split equally between CGST and SGST.

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Issues: Whether Natural Calcite Powder is classifiable under HSN Code 25309030 and, if so, the GST rate applicable to it.

Analysis: The applicant sought a ruling on the classification and rate of tax applicable to Natural Calcite Powder. The goods were found to be calcite in powdered form and not separately specified in the tariff. The relevant chapter note covering products in crude, ground, powdered and similar physical forms supported classification under the mineral substances entry. The HSN heading for calcite was treated as the proper classification basis, and the applicable rate under that entry was 5%, split equally between CGST and SGST.

Conclusion: Natural Calcite Powder is classifiable under HSN Code 25309030 and attracts GST at 5%.

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