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Provisions expressly mentioned in the judgment/order text.
The Advance Ruling Authority classified waste products, Cinder Half-burnt Coal/Char Dolachar and ESP/Bag Filter Dust, under HSN Code "2619 00 90." The ruling clarified that the GST Compensation Cess at Rs. 400 per tonne would not apply to the sale of waste, including Cinder Half-burnt coal, generated during the manufacturing process of Sponge Iron under DRI process. This decision was made after considering the specific tariff items and tax implications under the GST Acts and previous judicial interpretations.
Issues: Classification of waste products (Cinder Half-burnt Coal/Char Dolachar and ESP/Bag Filter Dust) generated during the manufacturing of Sponge Iron under DRI process; Applicability of GST Compensation Cess on the sale of waste (Cinder Half-burnt coal).
Classification of Waste Products: The applicant, a manufacturer of taxable goods, sought an advance ruling on the classification of waste products generated during the manufacturing of Sponge Iron. They argued that the products, namely Cinder Half-burnt Coal/Char Dolachar and ESP/Bag Filter Dust, should be classified under HSN Code "2619 00 90" or "2621 90 00." The applicant contended that these waste products do not qualify as "fuel manufactured from coal" and should be classified as waste from the manufacture of iron or steel. The Authority considered the submissions and relevant facts, citing previous judgments that supported the classification of such waste products under specific tariff items. The final ruling classified both waste products under HSN Code "2619 00 90."
Applicability of GST Compensation Cess: The applicant also sought clarification on whether the GST Compensation Cess at Rs. 400 per tonne would be applicable on the sale of waste, specifically Cinder Half-burnt coal, generated during the manufacturing process. The Authority examined relevant case law and determined that both unburnt or half-burnt coal and dust fell under entry 28 of Schedule III of Notification No. 01/2017, attracting 18% tax under IGST and 9% under CGST/SGST Acts. Consequently, the ruling stated that the GST Compensation Cess would not be applicable on the sale of waste, including Cinder Half-burnt coal, generated during the manufacturing process of Sponge Iron under DRI process.
Conclusion: The Advance Ruling Authority classified the waste products, Cinder Half-burnt Coal/Char Dolachar and ESP/Bag Filter Dust, under HSN Code "2619 00 90." Additionally, it ruled that the GST Compensation Cess at Rs. 400 per tonne would not be applicable on the sale of waste, specifically Cinder Half-burnt coal, generated during the said manufacturing process. The decision was based on detailed analysis of the classification criteria and tax implications as per the relevant provisions of the GST Acts and previous judicial interpretations.
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