Classification of Goods —  In view of the above, we hold that the products i.e. Anaerobic Microbial Inoculums (AMI) will be classified under chapter sub-heading 31010099 of the heading 3101 of the GST Tariff and accordingly, the supply of these products will attract GST@ 5% [CGST @ 2.5% + SGST @ 2.5%] as on date.Elefo Biotech Pvt. Ltd., In Re… [2019] 09 TAXLOK.COM 058 (AAR-Uttarakhand)