Unburnt or half-burnt coal and dust attracts 18% GST

In re Jeevaka Industries Private Limited (GST AAR Telangana)

Under which HSN Code should the following goods be classified: The wastes, namely, a. Cinder Half-burnt Coal / Char Dolachar and b. ESP / Bag Filter Dust generated during the process of manufacturing Sponge Iron under DRI process?

(1a) & (1b) commodities fall under HSN Code ‘2619 00 90’

Would the GST Compensation Cess @ Rs.400/- per tonne be applicable on sale of waste, i.e. Cinder Half-burnt coal, generated during the said process?

No

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