M/s Supreme Gums Private Ltd.

Q.1  what should be the classification and applicable tax rate on the supply of liquid suspension of guar gum powder (suspended in mineral oil), which is commonly known as “guar gum slurry” manufactured by the applicant under notification No.1/2017 –CT dated 28.06.2017 as amended.

Ans-Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017), The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.