Classifies Slaked Lime Under HSN 25222000, 5% GST Rate: AAR Rajasthan

In re Balveer Singh (GST AAR Rajasthan)

In a recent ruling, the Rajasthan Authority for Advance Rulings (AAR) addressed the classification and Goods and Services Tax (GST) rate applicable to slaked lime produced by a local applicant, Balveer Singh. The primary issues pertained to the proper Harmonized System of Nomenclature (HSN) classification and GST rate on slaked lime containing less than 98% calcium oxide and calcium hydroxide.

Background of the Application

The applicant, Balveer Singh, approached the AAR seeking clarity on the classification of

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