GST on Char-Dolochar/Dolochar (Waste emerging during manufacturing of Sponge Iron)

In re M/s Jairaj Ispat Limited. (GST AAR Karnataka) The Char-Dolochar/Dolochar (waste emerging during the process of manufacturing Sponge Iron) supplied by the Applicant is classifiable under Tariff Item 26190090 of Customs Tariff Act, 1975 and therefore, in view of Entry 28 of Schedule III of Notification 01/2017- Integrated Tax (Rate) dated 28 June 2017, attract tax at the rate of 18 percent IGST. The intra-State supply of the same would attract CGST at 9% Entry 28 of Schedule III of Notification 01/2017- Central Tax (Rate) dated 28 June 2017 and similarly a KGST at 9 percent. FULL TEXT OF O...