Classification of Goods — Applicants sought advance on the question of classification of goods and GST rate applicability in the case of goods manufactured by the applicants as the list enclosed. The Authority ruled out that the Products namely AUTUS, SJ-NINJA, SJ-ERASER, OPRAX, TELNAR, VK’s NEMO AND STRESSOUT are classifiable under HSN Code-3808 and liable to GST (SGST CGST 9% as per Notification-1 of 2017-CT (Rate) dated 28.06.2017 each respectively. Further, the product SHYAM SAMRUDDHI is an organic fertilizer classifiable under HSN-3105 and liable to GST @5% as per Sr. No.182D of Schedule-I of Notification-1 of 2017-CT (Rate) dated 28.06.2017. — Alligo Agrovet Private Limited, In Re… [2019] 15 TAXLOK.COM 105 (AAR-Maharashtra)