GST Rate of 28% Applicable on Sada Tambaku Pre-mixed with Lime: AAR:

GST Rate of 28% Applicable on Sada Tambaku Pre-mixed with Lime: AAR

AAR ruled that 'sada tambaku' pre-mixed with lime is classified under HSN 24039910 and attracts 28% GST and applicable compensation cess.

AAR Classifies Sada Tambaku with Lime Under HSN 24039910, Imposes 28% GST

authorCA Pratibha GoyaldateMay 13, 2025
Last update on May 13, 2025
GST Rate of 28% Applicable on Sada Tambaku Pre-mixed with Lime: AAR Question 1. What will be the classification of the goods viz 'sada tambaku pre-mixed with lime' proposed to be manufactured & supplied by them? 2. What will be the rate of GST & compensation cess of the goods viz 'sada tambaku pre-mixed with lime' proposed to be manufactured and supplied by them?
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Ruling: 1. The goods viz 'sada tambaku' pre-mixed with lime, proposed to be manufactured & supplied by the applicant, are classifiable under HSN 24039910. 2. The goods viz 'sada tambaku' pre-mixed with lime, are leviable to GST' at the rate of 28% [14% + 14%] in terms of serial No. 15 of Schedule: IV of notification No. 1/2017-CT (Rate) dated 28.6.2017 and compensation cess at the rate of 0.56R per unit in respect of the product with declared retail sale price or at the rate of 160% in respect of products other than goods covered under serial No. 26 above in terms of notification No. 1/2017-Compensation Cess (Rate) dated 28.6.2017. Refer to the Advance Ruling for complete information.

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CA Pratibha Goyal

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CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc. She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.
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