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TMI Blog2023 (4) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... classification under HSN code 3103 90 00 and thus are exigible to GST @ 5%, in terms of Sl.No. 182B of Schedule I to the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended. - DR. M.P. RAVI PRASAD AND SRI. KIRAN REDDY T, MEMBER Represented by : Miss Amita Ganapathy, Sr. Scientist Authorised Representative ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Criyagen Agri Biotech Private Limited (herein after referred to as Applicant'), 71/5, Nelamangala Highway Road, Kareem Sonnenahalli, Doddaballapur Taluk, Bengaluru Rural District, Kamataka-562 163, having GSTIN 29AADCC4142P1ZB, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and KGST Act. 2. The applicant stated that they have been manufacturing Agro inputs like organic manures, Biofertilisers and Fertilisers since 2008; they are pioneers in inventing new products for sustainable agriculture; they have patents to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25081090 5 Kg 20 200 3 Magnesium Sulphate 9.5% Solid 28332100 12 Kg 2 20 4 Zinc Sulphate 21 % Solid 28332610 12 Kg 0.5 5 5 Ferrous Sulphate 19% Solid 28332910 12 Kg 0.5 5 6 Manganese Sulphate 30.5% Solid 28332940 12 Kg 0.1 1 7 Boron 10.5 % Solid 28401900 12 Kg 0.1 1 8 Phosphate Solubilizing Bacteria - 1 Liquid 31010099 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Urea Fertilizer MCF 3102 5 4 Diammonium Phosphate (DAP) Fertilizer IFFCO 31053000 5 5 Murate of Potash (MOP) Fertilizer Indian Potash Limited (IPL) 31042000 5 6 N PK (14:28:14) Fertilizer Zuari Agro Chemicals 3105 5 6. Applicant's Interpretation of Law: The applicant, though has not furnished their contention in the application, contended during personal hearing that their product merits classification under HSN code 3101 0099 and accordingly attracts GST @ 5%. 7. The Deputy Commissioner of Central Tax, North Division-9, Bengaluru North Commissionerate vide their letter dated 01.02.2023 offered the following comments with regard to the classification of the product Bio-Phosphate . 7.1 Bio-Phosphate, as per the technical writings given by M/s Criyage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of Classification of a product are as under: (iii) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. Accordingly we make a reference to the Section Notes and Chapter Notes of the relevant Chapters of the Customs Tariff and also the corresponding Harmonised Commodity Description and Coding System Explanatory Notes of World Customs Organisation (WCO). 13. The impugned product is said to have been manufactured / prepared by blending the carrier material Rock Phosphate with Phosphate Solubilizing Fungal and Bacterial cultures supplemented with essential mineral nutrients, which are crop nutrients and fertilizers. The Phosphorus-solubilizing bacteria are commonly used plant probiotics that promote plant development by converting insoluble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 103 10 00 - Superphosphates 3103 90 00 - Other 16. Now we proceed to examine the rate of GST applicable to the impugned products. Notification No. 1/2017-Central Tax(Rate) dated 28.06.2017, as amended, specifies GST rate of 5% on the impugned product in terms of Sl.No.182B of Schedule I to the said Notification, which covers Mineral or chemical fertilizers, phosphatic, other than those which are clearly not to be used as fertilizers, which reads as under: Schedule I -2.5% S.No. Chapter/ Heading/ Sub-heading/Tariff item Description of goods 182B 3103 Mineral or Chemical fertilisers, Phosphatic, other than those which are clearly not to be used as fertilisers 17. In view of the foregoing, we pass the following RULING The product Bio-Phosphate merits classification under HSN code 3103 90 00 and thus are exigible to GST @ 5%, in terms of Sl.No. 182B of Schedule I to the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended. - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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