In re Avinja Biotechnologies Private (GST AAR Telangana)
Avinja Biotechnologies Private Limited, based in Hyderabad, sought clarification on the Goods and Services Tax (GST) classification and rates for three of its products—Urban Roots, Bio Kavach, and Immunity Booster (Avinja 7). The company, engaged in the production and manufacturing of bio-fertilizers and immunity boosters, presented its case before the Authority for Advance Ruling (AAR) in Telangana. The AAR provided a detailed ruling, shedding light on the Harmonized System of Nomenclature (HSN) codes and the corresponding GST rates for these products.
Background and Regulatory Framework
Before delving into the specifics of the AAR ruling, it’s essential to understand the regulatory framework governing GST classification and rates in India. Avinja Biotechnologies Private Limited filed an application under Section 97(1) of the Telangana Goods and Services Tax (TGST) Act, 2017, seeking clarity on the HSN codes and GST rates for their products.
The AAR clarified that the provisions of the Central Goods and Services Tax (CGST) Act and the TGST Act are the same, except for certain provisions. Thus, references to the CGST Act also apply to the TGST Act unless specified otherwise. The AAR proceeded to examine the application, ensuring that the questions raised fell within the ambit of Section 97 of the GST Act.
Products in Question
Avinja Biotechnologies produces bio-fertilizers and an immunity booster, each falling into distinct categories:
