https://www.taxtmi.com/caselaws?id=396112 The case involved the classification and applicable GST rate on Psyllium Husk Powder. The authority ruled that Psyllium Husk Powder is classified under HSN 12119032 and attracts a GST rate of 5% (CGST 2.5% + SGST 2.5%) as per Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017. Despite the applicant's argument for an 18% GST rate under a residual entry, the authority applied the Principle of Specificity, emphasizing that a specific product entry prevails over a general or residual entry, citing legal precedents. en-us Wed, 06 May 2020 00:00:00 +0530 Tue, 18 Mar 2025 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396112 The case involved the classification and applicable GST rate on Psyllium Husk Powder. The authority ruled that Psyllium Husk Powder is classified under HSN 12119032 and attracts a GST rate of 5% (CGST 2.5% + SGST 2.5%) as per Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017. Despite the applicant's argument for an 18% GST rate under a residual entry, the authority applied the Principle of Specificity, emphasizing that a specific product entry prevails over a general or residual entry, citing legal precedents. Case-Laws GST Wed, 06 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396112