2021 (9) TMI 1059

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to be admitted. There is specific entry for Ammonium sulphate at CTH 310221. As per HSN Explanatory Notes, Ammonium Sulphate, whether used as fertiliser or not, is to be classified at CTH 310221 - the applicant is a wholesale supplier, as per its submission. Thus, Ammonium Sulphate is classifiable at HSN 310221 - GST of 5% is leviable on Ammonium Sulphate supplied for direct use as fertilizers or used in the manufacturing of complex fertilizers for agricultural use (soil or crop fertilizers) - GST of 18% is leviable on Ammonium Sulphate supply for other than fertilizer use.
SANJAY SAXENA AND ARUN RICHARD MEMBER Present for the applicant : Shri Kunal Agrawal, C.A BRIEF FACTS: The applicant, M/s. Willmart Enterprise, supplies Ammonium .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o confirm whether the NOC is specifically issued for the product and validity of the same; that the applicant also obtains the declaration from the prospective customers declaring the use of the product as 'agriculture' and once both i.e. NOC and declaration are received, this sales transaction is treated by the applicant as sale of product for the agriculture purpose. The NOC from the Directorate of Agriculture as referred herein above is required to be obtained by those enterprise/units who are intending to sell or offer for sales or carrying on the business of selling of agricultural fertilizer. 4. As regards their interpretation of law, the applicant submits that on comparing their product composition with the description of two HSN en .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on which Advance Ruling sought? 5. The applicant has sought Advance Ruling on the following questions: 1. Whether the classification of product under HSN 3102 is correct? 2. Whether the applicant is eligible to avail the benefit of charging concessional rate of GST of 5% on outward supply of its product for the purpose of agriculture? 3. Rate of GST on outward supply of product for the purpose of non-agriculture should be charged @ 18%? Revenue's Submission: 6. The Assistant Commissioner of State Tax, Unit-56, Ankleshwar has submitted as follows: (1) The activity/service in respect of which an Advance Ruling has been sought is an 'Ongoing Activity'. (2) The questions/issues raised in the application are not pending or decided a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X