Classification of Supply — The goods i.e “Aluminum Alloy” having HSN Code No.76012010, supplied by the applicant to GTRE is not eligible for concessional rate of GST and Notification No.47/2017, IGST (Tax) dated 14.11.2017, is not applicable to the transaction undertaken by the applicant. The subject supply will be liable as per rate prescribed in Schedule of GST Act i.e. @ 18 %. — Emmes Metals Private Ltd., In Re…. [2018] 07 TAXLOK.COM 109 (AAR-Maharashtra)