TaxTMI 
TaxTMI 
2019 (2) TMI 193
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....th the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. Shri. Palaniappan Chinnadurai [Prop: M/s. Tuticorin Lime and Chemical Industries] No. 4/103, Saikanth Building, Muthammal Colony, Thoothukudi - 628002, (herein after called the Applicant) is a Registered person under GST 2017 with GSTIN 33AANPC6142N1ZL. The Applicant are going to start sales of hydrated lime. They have filed an Application seeking Advance Ruling on the following ques....
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....Hydroxide content) which are used for building purposes i.e. white washing etc., will come under chapter 25 and attracts 5% GST rate.; Quick Lime which is of high purity (Above 70% Calcium Oxide content) and Slacked Lime which is of high purity (Above 70% Calcium Hydroxide content) which are used for industrial purposes like Steel making, Chemical Plant etc., will come under chapter 28 and attract 18% GST rate.; GST rates for quicklime and slaked lime when searched in CBEC-GST the goods come under chapter 25 with 5% GST; but when calcium oxide and calcium hydroxide are searched, both the goods come under chapter 28 with 18% GST. Therefore, the Applicant has sought clarification of Quicklime and slaked lime and the applicable GST rate. 3. T....
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....ed and Water Treatment Plants like The Kerala Water Authority. It is seen from the invoices raised on these buyers by Kaycee Industrial Chemicals Pvt Limited as "Hydrated Lime", HSN 28259040 with the lab report giving a purity of 87.88%, 79.8%, 88.92%, 84.6% calcium hydroxide with the acceptable content at 70% as per the purchase order. 4.2 The Applicants have relied on the order of Advance Ruling of Central Board of Excise and Customs in the Ruling No. AAR/02(CE)/2007 dated 30.08.2007 wherein it was held that burnt lime proposed to be used in the manufacture of steel and comprising of 94-96% of calcium oxide and permissible impurities, is more akin to the 'separate chemically defined compound'-calcium oxide than to the mineral pro....
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....ttle or no clay. It combines very rapidly with water, giving off considerable heat and producing slaked lime (calcium hydroxide). Slaked lime is usually employed for soil improvement or in the sugar industry. Hydraulic lime is obtained by low temperature calcination of limestone containing sufficient clay (although usually less than 20 %) to ensure that the product sets under water. Hydraulic lime differs from natural cement in that it still contains appreciable amounts of uncombined quicklime, which may be slaked with water. The heading excludes purified calcium oxide and calcium hydroxide (heading 28.25). From the above, it is seen that Quick lime is obtained by calcination of limestone i.e. calcium carbonate giving calcium oxide and c....
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....rity (approximately 98 % calcium oxide); it is crystalline and generally colourless. It is used, in particular, for refractory linings for furnaces, in the manufacture of crucibles and for addition to concrete, in small pieces, to increase its resistance to wear. Calcium peroxide (CaO2) is a white or yellowish powder, hydrated (usually with 8 H20), sparingly soluble in water. Used as a bactericide and as a detergent, in medicine and in the preparation of cosmetics. Quicklime (calcium oxide) and slaked lime (calcium hydroxide) are excluded (heading 25.22). According to Wikipedia, Calcium Oxide is in manufacturing of cement, paper, and high-grade steel, for medicinal purpose and insecticides. Calcium Hydroxide is used in food, paper indust....