5% GST Applicable On Supply Of Quick Lime & Hydrated Lime With Purity Below 98%: AAR

The Authority for Advance Ruling held that the supply of quick lime and hydrated lime with purity below 98% attracts GST at the rate of 5%. The ruling analysed tariff classification, product specifications, and applicable GST notifications to determine the correct tax rate. By clarifying the applicable slab based on purity levels, the decision provides certainty to manufacturers and suppliers in the lime industry. It highlights the role of AARs in resolving classification disputes and reducing future litigation under the GST regime.