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1). The goods, viz. “Organic Manure” are classifiable under Chapter sub-heading No.31059090 and taxable under GST @ 5% (2.5% SGST +2.5% CGST) 2).The goods, viz. “Bio-fertilizers” are classifiable under Chapter sub-heading No.30029030 and will be taxable under GST @ 12% (6% SGST +6% CGST) 3).The goods, viz. “Nitrogenous Mixture Fertilizers” are classifiable under Chapter sub-heading No.31029090 and will be taxable under GST @ 5% (2.5% SGST +2.5% CGST) 4). The goods, viz. ‘Mixture of Fertilizers’ are classifiable under Chapter sub-heading No.31059090 and will be taxable under GST @ 5% (2.5% SGST +2.5% CGST).

Classification of goods— The applicant has sought for advance ruling in respect of following question, as revised: “Classification of the “Organic Manure”, “Bio-fertilizers”, “Nitrogenous Mixture Fertilizer” and “Mixture Fertilizer” manufactured by them and its HSN code? ” Held that— The goods, viz. “Organic Manure” manufactured and supplied by the applicant, classifiable under Chapter sub-heading No.31059090 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975). If said products are clearly used as fertilizers, it will be taxable under GST @ 5% The goods, viz. “Bio-fertilizers” manufactured and supplied by the applicant are classifiable under Chapter sub-heading No.30029030 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and will be taxable under GST @ 12% The goods, viz. “Nitrogenous Mixture Fertilizers” manufactured and supplied by the applicant are classifiable under Chapter sub-heading No.31029090 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975). If said products are clearly used as fertilizers, it will be taxable under GST @ 5%. The goods, viz. ‘Mixture of Fertilizers’ manufactured and supplied by the applicant are classifiable under Chapter sub-heading No.31059090 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975). If said products are clearly used as fertilizers, it will be taxable under GST @ 5%
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