Rate of GST on Ramming Mass & crushed quartz stones

In re Raghav Productivity Enhancers Limited (GST AAR Rajasthan) Ramming Mass which is a Refractory Material, is classifiable under HSN code 3816 and would attract 18% rate of tax under GST (9% CGST + 9% SGST). Quartz powder obtained by crushing Quartz stones falls under HSN code 2806 and would attract 5% rate of tax under GST (2.5% CGST + 2.5% SGST) . FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN 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 &...