https://www.taxtmi.com/caselaws?id=410087 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. en-us Mon, 19 Jul 2021 00:00:00 +0530 Tue, 25 Mar 2025 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410087 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. Case-Laws GST Mon, 19 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410087