‘Phosphate Solubilising Bacteria’ and ‘Potassium mobilising Bio-fertilizers’ are classifiable under sub-heading No.31059090 and liable to GST at 5%.
Classification of goods—In the instant case, the appellant is involved in the manufacture of different type of fertilizers such as chemical fertilizers, organic fertilizers and bio-fertilizers.
The Advance Ruling was sought for by the appellant for appropriate classification and applicable rate of Goods and Services Tax for their products Organic Fertilizers, Bio-fertilizers, Nitrogeneous mixture fertilizers and Mixture fertilizers.’.
The main issue to be decided is whether the product ‘Bio-fertilizer’, manufactured and supplied by the appellant falls under Chapter Heading 3101 or 3002 or some other Chapter heading under the Customs Tariff Act, 1975.
In this regard, we have to emphasize here that decisions of Advance Ruling Authorities cannot be relied upon by the appellant, since, as per the provisions of Section 103 of the CGST Act, 2017, the Advance Ruling pronounced by the Advance Ruling Authority or the Appellate Authority shall be binding only on the applicant who had sought it in respect of any matter referred to in sub-section(2) of Section 97 for Advance Ruling and the concerned officer or the jurisdictional officer in respect of the applicant.
Held that— This authority modify the advance ruling issued by the GAAR in respect of ‘Bio-fertilizers’, by holding that the two products namely ‘Phosphate Solubilising Bacteria’ and ‘Potassium mobilising Bio-fertilizers’ manufactured and supplied by the appellant M/s. G.B. Agro Industries, Bharuch are classifiable under Chapter sub-heading No.31059090 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975) and liable to GST at 5% in terms of Sl.No.182D of Schedule-I of Notification No.01/2017-Central Tax(Rate) dated 28.06.2017.
‘Phosphate Solubilising Bacteria’ and ‘Potassium mobilising Bio-fertilizers’ are classifiable under sub-heading No.31059090 and liable to GST at 5%.
Classification of goods—In the instant case, the appellant is involved in the manufacture of different type of fertilizers such as chemical fertilizers, organic fertilizers and bio-fertilizers.
The Advance Ruling was sought for by the appellant for appropriate classification and applicable rate of Goods and Services Tax for their products Organic Fertilizers, Bio-fertilizers, Nitrogeneous mixture fertilizers and Mixture fertilizers.’.
The main issue to be decided is whether the product ‘Bio-fertilizer’, manufactured and supplied by the appellant falls under Chapter Heading 3101 or 3002 or some other Chapter heading under the Customs Tariff Act, 1975.
In this regard, we have to emphasize here that decisions of Advance Ruling Authorities cannot be relied upon by the appellant, since, as per the provisions of Section 103 of the CGST Act, 2017, the Advance Ruling pronounced by the Advance Ruling Authority or the Appellate Authority shall be binding only on the applicant who had sought it in respect of any matter referred to in sub-section(2) of Section 97 for Advance Ruling and the concerned officer or the jurisdictional officer in respect of the applicant.
Held that— This authority modify the advance ruling issued by the GAAR in respect of ‘Bio-fertilizers’, by holding that the two products namely ‘Phosphate Solubilising Bacteria’ and ‘Potassium mobilising Bio-fertilizers’ manufactured and supplied by the appellant M/s. G.B. Agro Industries, Bharuch are classifiable under Chapter sub-heading No.31059090 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975) and liable to GST at 5% in terms of Sl.No.182D of Schedule-I of Notification No.01/2017-Central Tax(Rate) dated 28.06.2017.