Classification & Tax Rate for Guar Gum Slurry: AAR Rajasthan Rejects Application

In re Supreme Gums Private Ltd (GST AAR Rajasthan) Introduction: The article examines the case of M/s Supreme Gums Private Ltd., seeking an advance ruling on the classification and applicable tax rate for the supply of liquid suspension of guar gum powder, commonly known as “guar gum slurry.” The applicant’s query pertained to the product manufactured under notification No.1/2017 —CT dated 28.06.2017. Detailed Analysis: Supreme Gums Private Ltd., based in Jaipur, specializes in manufacturing and supplying guar gum powder for various industrial applications. The company prop...