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

By Editor2 Goods and Services Tax Judiciary September 17, 2020

TaxGuru Citation: 2020 taxguru.in 2869
Case Name: In re GB Agro Industries (GST AAR Gujarat)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAR/AAAR Gujarat, Advance Rulings

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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 28.06.2017, as amended.

(II) The goods, viz. “Bio-fertilizers” manufactured and supplied by the applicant are classifiable under Chapter sub-heading No.30029030 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and will be taxable under GST @ 12% (6% SGST +6% CGST) in terms of Sl. No.61 of Schedule-II of the Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, as amended.

(III) The goods, viz. “Nitrogenous Mixture Fertilizers” manufactured and supplied by the applicant are classifiable under Chapter subheading No.31029090 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. 182A of Schedule I of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, as amended.

(IV) The goods, viz. ‘Mixture of Fertilizers’ manufactured and supplied by the applicant are 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 28.06.2017, as amended.