https://www.taxtmi.com/caselaws?id=786435 Classification must follow the nature and condition of goods at supply under the General Rules for Interpretation: spent bleaching earth, though derived from edible oil refining and retaining mineral character, has been activated and used as an exhausted adsorbent, so it cannot be treated as raw non activated earth; accordingly it is classifiable as an activated natural mineral product under HSN 3802 90 19, not HSN 2508. Operative tax effect: goods so classifiable attract GST at 18% (9% CGST + 9% SGST) as per Notification No.09/2017 Central Tax (Rate). en-us Mon, 12 Jan 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786435 Classification must follow the nature and condition of goods at supply under the General Rules for Interpretation: spent bleaching earth, though derived from edible oil refining and retaining mineral character, has been activated and used as an exhausted adsorbent, so it cannot be treated as raw non activated earth; accordingly it is classifiable as an activated natural mineral product under HSN 3802 90 19, not HSN 2508. Operative tax effect: goods so classifiable attract GST at 18% (9% CGST + 9% SGST) as per Notification No.09/2017 Central Tax (Rate). Case-Laws GST Mon, 12 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786435