2018 (11) TMI 445 - AAR - GST

Classification of an item - Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement - classifiable under HSN Code No 23099090 or otherwise - N/N. 02/2017 - Held that - The product is being marketed as Mono calcium phosphate for animal and poultry feed and Mono calcium phosphate for animal, poultry and aqua feed . It is further observed that their labels contain Biofos is a feed grade Mono calcium phosphate. The products of the applicant are for aquatic/ poultry/animal feed. Accordingly, on merits the classification of the product, to be decided under Sl. 102, 105 of notification of 2/2017. CGST Rate. Ruling - Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement , HSN Code No 23099090, is classifiable under exempted goods, notified vide the Entry No. 102 of Notification No.02/2017, dated 28th June 2017.

Summary

Issues: Classification of Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement under exempted goods as per Notification No.02/2017.

Analysis:
The case involved M/s. SRIVET HATCHERIES seeking an advance ruling on the classification of "Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement" under exempted goods as per Notification No.02/2017. The applicant imports, purchases, and distributes the product to retailers and farmers across India.

The applicant filed an application for advance ruling on the issue, seeking clarification on the classification of the product. The jurisdictional officer confirmed no pending proceedings or passed rulings on the matter. A personal hearing was conducted where the applicant's authorized representative presented the case.

The applicant described the product as an animal/poultry feed supplement that enhances nutritional value by providing essential nutrients like phosphorus and calcium. The Authority examined the product labels and relevant notifications, specifically entry 102 and 105 of Notification No.02/2017, which cover aquatic, poultry, and animal feed products.

Based on the applicant's submissions and the product's intended use for animal feed, the Authority determined that the product falls under the classification mentioned in entry 102 and 105 of Notification No.02/2017. Therefore, the Authority ruled that "Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement" is classifiable under exempted goods as per Entry No. 102 of the said notification dated 28th June 2017.

The ruling provided clarity on the classification of the product, ensuring compliance with the relevant tax rates and exemptions. The applicant can now proceed with the distribution of the product based on the authoritative classification provided by the Advance Ruling Authority.