https://www.taxtmi.com/caselaws?id=782889 The AAR held that the applicant's supplies of Quick Lime (90% purity) and Hydrated Lime (85%-95% purity) are classifiable under Heading 2522, as they are impure forms of calcium oxide and calcium hydroxide with impurities of 10%-15%, and not under Heading 2825. Applying the relevant GST notifications, including N/N. 1/2017-CT (Rate) as superseded by N/N. 9/2025-CT (Rate), the AAR ruled that the applicable GST rate on these products is 5%, and not 18%, resolving the classification and rate dispute in favour of the applicant. en-us Mon, 17 Nov 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782889 The AAR held that the applicant's supplies of Quick Lime (90% purity) and Hydrated Lime (85%-95% purity) are classifiable under Heading 2522, as they are impure forms of calcium oxide and calcium hydroxide with impurities of 10%-15%, and not under Heading 2825. Applying the relevant GST notifications, including N/N. 1/2017-CT (Rate) as superseded by N/N. 9/2025-CT (Rate), the AAR ruled that the applicable GST rate on these products is 5%, and not 18%, resolving the classification and rate dispute in favour of the applicant. Case-Laws GST Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782889