Crumb rubber/granule is classifiable under Heading 4004 and is liable to GST @18%.
Authority for Advance Ruling – Classification of Crumb rubber/granule – The applicant is involved in making crumb, rubber/granules from used tyres. The applicant submitted that even if the crumb rubber/granules is manfactured from waste /used tyres, it is a finished product and not a waste. The applicant sought an Advance Ruling as to what is the (HSN) classification of Crumb rubber/granule, therefore what is Current duty applicable.
Held that:- The Hon’ble Authority for Advance Ruling held that Crumb rubber/granule is classifiable under Heading 4004 and is liable to GST @18% (9% each of CGST & SGST/18% IGST).
Crumb rubber/granule is classifiable under Heading 4004 and is liable to GST @18%.
Authority for Advance Ruling – Classification of Crumb rubber/granule – The applicant is involved in making crumb, rubber/granules from used tyres. The applicant submitted that even if the crumb rubber/granules is manfactured from waste /used tyres, it is a finished product and not a waste. The applicant sought an Advance Ruling as to what is the (HSN) classification of Crumb rubber/granule, therefore what is Current duty applicable.
Held that:- The Hon’ble Authority for Advance Ruling held that Crumb rubber/granule is classifiable under Heading 4004 and is liable to GST @18% (9% each of CGST & SGST/18% IGST).