Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxide and Calcium Hydroxide classifiable under CTH 2522 20 00
The Rajasthan AAR, in the case of M/s Balveer Singh [Advance Ruling No. RAJ/AAR/2024-25/2017 dated September 20, 2024] slaked/hydrated lime containing less than approximately 98% of the calcium oxide and calcium hydroxide, are classifiable under CTH 2522 20 00 taxable at 2.5% CGST and 2.5% SGST as per entry SI. No. 131 of Schedule I of Notification No. 01/2017-Central Tax (Rate) dated June 28, 2017 (“the Rate Notification”).