GSTAT says chuna mixed with additives still draws 5% GST
In short
GSTAT said chuna mixed with water, calcium carbonate and glycerin is still slaked lime under HSN 2522.
That means it stays under the 5% GST treatment, not 18%, as long as the added ingredients do not change its main character.
What the reporting says
GSTAT held that chuna mixed with water, calcium carbonate and glycerin remains slaked lime under HSN 2522 when the additions do not change its essential character. The ruling rejects the revenue view that the product should be classified differently for tax purposes. Based on the source summary, the outcome keeps the lower 5% GST treatment rather than the higher 18% rate sought by the department.
Why it matters
GSTAT ruled on the GST classification of chuna mixed with water, calcium carbonate and glycerin, saying it remains slaked lime under HSN 2522 if its essential character is unchanged. That supports the lower 5% GST treatment and rejects the revenue department’s higher-rate view. The decision matters for taxpayers dealing in the product and for tax classification disputes under GST.