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    <title>GST AAR classifies Quick Lime and Hydrated Lime under Heading 2522, confirms continued 5% rate despite new notification</title>
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    <description>AAR held that the applicant&#039;s products, namely 90% Quick Lime and 85%-95% Hydrated Lime with 10%-15% impurities, are classifiable under Heading 2522 as Quicklime and Slaked Lime, and not under Heading 2825. On this classification, the applicable GST rate is 5% under the relevant rate notification. The AAR observed that although N/N. 1/2017-Central Tax (Rate) was superseded by a subsequent notification, the concessional 5% GST rate on Quick Lime and Hydrated Lime under Heading 2522 remained unchanged.</description>
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    <pubDate>Fri, 05 Dec 2025 08:12:38 +0530</pubDate>
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      <title>GST AAR classifies Quick Lime and Hydrated Lime under Heading 2522, confirms continued 5% rate despite new notification</title>
      <link>https://www.taxtmi.com/highlights?id=94792</link>
      <description>AAR held that the applicant&#039;s products, namely 90% Quick Lime and 85%-95% Hydrated Lime with 10%-15% impurities, are classifiable under Heading 2522 as Quicklime and Slaked Lime, and not under Heading 2825. On this classification, the applicable GST rate is 5% under the relevant rate notification. The AAR observed that although N/N. 1/2017-Central Tax (Rate) was superseded by a subsequent notification, the concessional 5% GST rate on Quick Lime and Hydrated Lime under Heading 2522 remained unchanged.</description>
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      <pubDate>Fri, 05 Dec 2025 08:12:38 +0530</pubDate>
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