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    <title>2021 (9) TMI 1067 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA</title>
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    <description>The Authority for Advance Ruling determined that crumb rubber/granule is classifiable under Heading 4004 and is subject to a GST rate of 18% (9% CGST and 9% SGST/UTGST or 18% IGST). This decision was based on the nature of the product being derived from waste rubber, particularly used tires. The ruling aligns with the provisions of the GST Tariff Act and ensures consistency with the product&#039;s characteristics.</description>
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    <pubDate>Wed, 22 Sep 2021 00:00:00 +0530</pubDate>
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      <description>The Authority for Advance Ruling determined that crumb rubber/granule is classifiable under Heading 4004 and is subject to a GST rate of 18% (9% CGST and 9% SGST/UTGST or 18% IGST). This decision was based on the nature of the product being derived from waste rubber, particularly used tires. The ruling aligns with the provisions of the GST Tariff Act and ensures consistency with the product&#039;s characteristics.</description>
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