Classification of Goods — The applicant vide their application for Advance Ruling has submitted that they are engaged in the manufacture and taxable supply of biofertilisers namely RhizoMyx and Rhyizomyco.

The authority is required to decide whether the products RhizoMyx and Rhizomyco, manufactured and supplied by the applicant fall under Sub-heading 3101 or 3002.

looking to the process of manufacture/ production of biofertilizers, it can be concluded that the biofertilizers namely Rhyxomyx and Rhyxomyco manufactured and supplied by the applicant are classifiable under Tariff item No.30029030 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975).

these products are covered under Entry Sr.No.61 of Schedule II of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 12% (6% SGST +6% CGST).—Novozymes South Asia Pvt. Ltd., In Re… [2020] 26 TAXLOK.COM 093 (AAR-Gujarat)