Classification of Goods — Industrial Grade Quick Lime having 86% of Calcium Oxide content and Industrial Grade Slacked Lime having 86% of Calcium Hydroxide content, proposed to be supplied by the applicant are classifiable under CTH 28259090 and CTH 28259040 respectively, both taxable at 9% CGST and 9% SGST as per entry Sl.No.38 of Schedule III of Notification no. 01/2017-C.T. (Rate) dated 28.06.2017 as amended and G.O. (Ms) No. 62 dated 29.06.2017 No. II (2)/CTR/532(d-4)/2017 as amended respectively. — Palaniappan Chinnadurai [Prop: M/S. Trrticorin Lime And Chemical Industries], In Re… [2018] 7 TAXLOK.COM 081 (AAR-Tamil Nadu)