"Gomaya Samidha - Patanjali Ayurved ka Utpad" is a brand name of M/s Patanjali ayurved ltd. and it is an organic manure covered under Chapter Heading no. 3101 and taxable @ 5%.
Authority for Advance Ruling — Classification and GST rate Gomaya Samidha – Hawan Samgri-- The applicant has developed new product and introduced in the market as Gomaya Samidha, to be used in the process of performing Hawan i.e. ‘Yajna’. The ingredients of the product are 95% cowdung & 5% herbs. The Applicant sought an advance ruling for correct classification of goods i.e. Gomaya Samidha; whether the same is exempt from levy of GST in terms of S. No. 108 of Notification No.2/2017 CT Rate dated 28th June, 2017 or in the alternative in terms of S.No. 113 of Notification No. 2/2017 –CT Rate dated 28th June, 2017; whether the said goods is to GST @5% in terms of S. No. 182 of Schedule I to Notification No. 1/2017 - dated 30th June, 2017 or is leviable GST @5% in terms of S. No. 263A of Schedule I to Notification No.1/2017 dated 30th June, 2017.
Held that:- The Hon’ble Authority for Advance Ruling ruled that the said product is a brand name of M/s Patanjali Ayurved Ltd. and it is an organic manure covered under Chapter Heading no. 3101. The said product is not exempt from levy of GST in terms of S.No. 108 of Notification No.2/2017 – CTR dated 28th June, 2017. Further, it is not covered under S.No. 113 of Notification No. 2/2017 – CTR dated 28th June, 2017 and hence not exempt. GST @5% is leviable in terms of S. No. 182 of Schedule I to Notification No. 1/2017 – CTR and not leviable to GST @5% in terms of S. No. 263 A of Schedule I to Notification No. 1/2017.
"Gomaya Samidha - Patanjali Ayurved ka Utpad" is a brand name of M/s Patanjali ayurved ltd. and it is an organic manure covered under Chapter Heading no. 3101 and taxable @ 5%.
Authority for Advance Ruling — Classification and GST rate Gomaya Samidha – Hawan Samgri-- The applicant has developed new product and introduced in the market as Gomaya Samidha, to be used in the process of performing Hawan i.e. ‘Yajna’. The ingredients of the product are 95% cowdung & 5% herbs. The Applicant sought an advance ruling for correct classification of goods i.e. Gomaya Samidha; whether the same is exempt from levy of GST in terms of S. No. 108 of Notification No.2/2017 CT Rate dated 28th June, 2017 or in the alternative in terms of S.No. 113 of Notification No. 2/2017 –CT Rate dated 28th June, 2017; whether the said goods is to GST @5% in terms of S. No. 182 of Schedule I to Notification No. 1/2017 - dated 30th June, 2017 or is leviable GST @5% in terms of S. No. 263A of Schedule I to Notification No.1/2017 dated 30th June, 2017.
Held that:- The Hon’ble Authority for Advance Ruling ruled that the said product is a brand name of M/s Patanjali Ayurved Ltd. and it is an organic manure covered under Chapter Heading no. 3101. The said product is not exempt from levy of GST in terms of S.No. 108 of Notification No.2/2017 – CTR dated 28th June, 2017. Further, it is not covered under S.No. 113 of Notification No. 2/2017 – CTR dated 28th June, 2017 and hence not exempt. GST @5% is leviable in terms of S. No. 182 of Schedule I to Notification No. 1/2017 – CTR and not leviable to GST @5% in terms of S. No. 263 A of Schedule I to Notification No. 1/2017.