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?

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.