The Maharashtra Authority of Advance Ruling (AAR) ruled that 18% GST is payable on Crumb rubber or granule. The applicant, Green Rubber Crumb Private Ltd. has been producing crumb rubber/granules from used/waste tyres and has submitted during the course of the hearing that the waste/used tyres are not usable because they are worn out tyres due to wear and tear.
Source Taxscan
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