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    <title>TCS on sale of Fly Ash</title>
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    <description>Whether Tax Collected at Source applies to sales of fly ash under the Income Tax Act was raised, but the respondent declined to advise on Income Tax. For GST, the respondent advised classification under HSN 2621 with a 5% rate while noting classification and rate depend on the specific nature of the product and citing an advance ruling as relevant.</description>
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      <description>Whether Tax Collected at Source applies to sales of fly ash under the Income Tax Act was raised, but the respondent declined to advise on Income Tax. For GST, the respondent advised classification under HSN 2621 with a 5% rate while noting classification and rate depend on the specific nature of the product and citing an advance ruling as relevant.</description>
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