AAR cannot allow grouping of a Good under different HSN code

In re Oriental Carbon & Chemicals Ltd. (GST AAR Haryana)

Although, the applicant has submitted that it is supplying the goods in question in domestic market (i.e. within the Country) under the heading 2802 and charging GST @ 18% and intends to continue doing same yet it doesn’t seem logical that the same good for the purpose of export out of country may be classified under different headings. Moreover, the applicant has failed to provide any logical reason on which basis his goods may be said to fall in more than o

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