2019 (4) TMI 1401

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....e Tax) Present for the applicant: Mr Pravin Kumar Kasera (Authorised Representative) ORDER Note: Under Section 100 of the CGST/ RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/ RGST Act, 2017, within a period of 30 days from the date of service of this order. The issue raised by M/s Mohan Infinity....

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....dule I to VII of GST Act. c. That 5% VAT was charged under erstwhile act. In the current GST law 5% GST rate is fixed for mineral substances not elsewhere specified or included having HSN Code 2530. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT a. What is the GST rate on Natural Calcite Powder? 3. PERSONAL HEARING(PH) In the matter personal hearing....

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.... Powder from state of Rajasthan and wish to seek advance ruling on applicability of GST on Natural Calcite Powder. c. The core material of Natural Calcite Powder is Calcite, as it is derived from Calcite only. Natural Calcite Powder is not specifically mentioned in tariff, however said good can be classified in the Chapter heading/ Sub-heading 2530 of CGST Tariff Act, 2017 at serial numbe....

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.... sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallization), but not products that have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading. e. Further, The HSN Code 25309030 is also reproduced below: HSN Code Product Description 2530 Mineral substan....