https://www.taxtmi.com/caselaws?id=387134 Char-Dolochar/Dolochar generated as a by-product in sponge iron manufacture was treated as partly burnt coal or cinder, but on the facts it did not satisfy the description of solid fuel manufactured from coal. The AAR held that the more specific classification was the tariff entry for waste from the manufacture of iron or steel, and not the heading claimed by the applicant. The product was therefore classified under the waste entry and made liable to GST at 18% IGST, with corresponding CGST and KGST at 9% each. en-us Fri, 20 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387134 Char-Dolochar/Dolochar generated as a by-product in sponge iron manufacture was treated as partly burnt coal or cinder, but on the facts it did not satisfy the description of solid fuel manufactured from coal. The AAR held that the more specific classification was the tariff entry for waste from the manufacture of iron or steel, and not the heading claimed by the applicant. The product was therefore classified under the waste entry and made liable to GST at 18% IGST, with corresponding CGST and KGST at 9% each. Case-Laws GST Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387134