GST on aerobic micro organism/protein derived thereof used in cementitious / concrete application

In re Synthetic Moulders Limited (GST AAR West Bengal) Classification and rate of tax on aerobic micro organism/protein derived thereof used in cementitious / concrete application The product, viz. aerobic micro organism/protein derived thereof used as a biological agent to reduce the requirement of cement in all cementitious/concrete application as manufactured and to be supplied by the applicant falls under the description ‘Prepared additives for cements, mortars or concretes‘ and is classifiable under HSN 3824 40 of the First Schedule to the Customs Tariff Act, 1975. The goods ...