GST on Organic Manure, Bio/ Phosphatic Rich Fertilizers & Granulated Nutrient Mixture

In re GB Agro Industries (GST AAR Gujarat) Classification of the Organic Manure, Bio-fertilizers, Granulated Nutrient Mixture and Phosphatic Rich Fertilizers manufactured by them and its HSN code? (I) The goods, viz. “Organic Manure” manufactured and supplied by the applicant, classifiable under Chapter sub-heading No.31059090 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975). If said products are clearly used as fertilizers, it will be taxable under GST @ 5% (2.5% SGST +2.5% CGST) in terms of Sl. No. 182D of Schedule I of Notification No.1/2017-Central Tax (Rate) dated 28....