2021 (7) TMI 929

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....113G1ZY has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST and TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof o....

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....s sold, usually to brick producers for use in their manufacturing process. d. The dust particles generated during the process are collected in Bag Filters and through ESP (Electro Static Precipitator). This is also sold to manufacturers of bricks for mixing with sand, cement etc. 5. Clarification Sought: Based on the facts mentioned hereinafter, the applicant humbly seeks Advance Ruling on the following issues of Classification: 1. Under which HSN Code should the following goods be classified: The wastes, namely, a. Cinder Half-burnt Coal / Char Dolachar and b. ESP / Bag Filter Dust generated during the process of manufacturing Sponge Iron under DRI process? 2. Would the GST Compensation Ce....

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....e classified as "fuel manufactured from coal others" (under Tariff Item 2701 20 90). d. The said product is classifiable under Tariff Item 2619 00 90 (Slog, dross (other than granulated slag), scaling and other waste from the manufacture of iron or steel-Others). e. Alternatively, it may be classified under Tariff Item 2621 90 00 (Other Slag and Ash, Including Seaweed Ash (Kelp); Ash and Residues from the Incineration of Municipal Waste f. ESP / Bag Filter Dust is classifiable under Tariff Item 2619 00 90 (Slag, dross (other than granulated slag), scaling and other waste from the manufacture of iron or steel-Others). 7. Discussion & Findings: We have considered the submissions made by the applicant in their ....