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 FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TELANGANA ORDER UNDER SECTIO...