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The product, viz. aerobic micro organism/protein derived thereof used as a biological agent to reduce the requirement of cement in all cementitious / concrete application as manufactured and to be supplied by the applicant falls under the description “Prepared additives for cements, mortars or concretes” and is classifiable under HSN 3824 40 of the First Schedule to the Customs Tariff Act, 1975.

Appellate Authority for Advance Ruling — HSN and rate of tax on supply of aerobic micro organism/protein – The Appellant a manufacturer of aerobic micro organism/ protein derived thereof which, according to the applicant, reduces the requirement of cement in all cementitious / concrete application. The applicant has sought the advance ruling as to weather what shall be the HSN Code and rate of tax applicable on supply of aerobic micro organism/protein derived thereof used as a biological agent to reduce the requirement of cement in all cementitious / concrete application. Held that:- The Hon’ble Appellate Authority for Advance Ruling held that the product viz. aerobic micro organism/protein derived thereof used as a biological agent to reduce the requirement of cement in all cementitious / concrete application as manufactured and to be supplied by the applicant falls under the description “Prepared additives for cements, mortars or concretes” and is classifiable under HSN 3824 40 of the First Schedule to the Customs Tariff Act, 1975. The goods are covered under Sl. No. 97 of Schedule-III of Notification No. 1/2017-CT (Rate) dated 28-6-2017 (as amended) attracting GST @ 18%.
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