Lime with less than 98% calcium oxide/hydroxide classified under CTH 2522 20 00, taxable at 5% GST.

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....Slaked/hydrated lime containing less than 98% calcium oxide and calcium hydroxide is classifiable under CTH 2522 20 00 and taxable at 2.5% CGST and 2.5% SGST as per entry Sl. No. 131 of Schedule I of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017 as amended. This ruling is based on the clarification from the All India Lime Manufacturers Association and laboratory analysis reports furnished by the applicant revealing the composition. The classification and tax rate determination are in accordance with the GST rate notifications and applicable legal provisions.....