Sodium Bicarbonate & Magnesium Sulphate taxable at 8% Despite Use as Raw Material

Matangi Traders Vs Joint Commr Ct (Andhra Pradesh High Court)

In a significant ruling, the Andhra Pradesh High Court addressed the taxation of chemicals in the case of Matangi Traders Vs Joint Commissioner of Commercial Taxes. The court examined the tax applicability on Sodium Bicarbonate (Soda Ash) and Magnesium Sulphate (Epsom Salt) in relation to the Andhra Pradesh Goods and Services Tax Act, 2017. The core issue was whether these chemicals should be taxed at 8% or 12%.

The petitioners, dealers of the aforementioned chemicals, contended that their products should

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