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The Char-Dolochar/Dolochar is classifiable under HSN 26190090 and would attract 18% GST.

Classification of Goods — The applicant is engaged in process of manufacturing Sponge Iron and Char Dolochar/ Dolochar emerge as waste products. The Applicant sought advance ruling in respect of classification of Char-Dolochar/Dolochar (waste emerged during the process of manufacturing Sponge Iron) supplied by him. The Authority ruled out that Char-Dolochar/Dolochar (waste emerging during the process of manufacturing Sponge Iron) supplied by the Applicant is classifiable under Tariff Item 26190090 of Customs Tariff Act, 1975 and therefore, attract tax at the rate of 18 % IGST. — Jairaj Ispat Limited., In Re… [2019] 16 TAXLOK.COM 101 (AAR-Karnataka)