AAR held that the applicant's products, namely 90% Quick Lime...

AAR held that the applicant's products, namely 90% Quick Lime and 85%-95% Hydrated Lime with 10%-15% impurities, are classifiable under Heading 2522 as Quicklime and Slaked Lime, and not under Heading 2825. On this classification, the applicable GST rate is 5% under the relevant rate notification. The AAR observed that although N/N. 1/2017-Central Tax (Rate) was superseded by a subsequent notification, the concessional 5% GST rate on Quick Lime and Hydrated Lime under Heading 2522 remained unchanged.