Case Law Details
Case Name : In re Ms. Elefo Biotech Pvt. Ltd. (GST AAR Uttarakhand)
Appeal Number : Advance Rulling No. 18/2018-19
Date of Judgement/Order : 06/02/2019
Related Assessment Year :
Courts :
AAR Uttarakhand Advance Rulings
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In re Ms. Elefo Biotech Pvt. Ltd. (GST AAR Uttarakhand)
In the present application, applicant has sought advance ruling for the classification and rate of GST applicable on supply of the products i.e. Anaerobic Microbial Inoculums (AMI)’ manufactured by them.
AAR held that 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.
Read AAAR Order: Anaerobic Microbial Inoculum classifiable under Tariff heading No. 30029030
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING UTTARAKHAND
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