In re M/s. Nagarjuna Agro Chemicals Private Limited (AAR Telangana)
Agricultural Soil testing Minilab and its Reagent Refills are classifiable under Tariff heading 9027 of the GST Tariff and tax rate applicable is 9% CGST +9% SGST.
Also Read AAAR Ruling- GST on Agricultural Soil testing Minilab and its Reagent Refills
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,TELANGANA
Under Section 100(1) of the CGST/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the Telangana State Appellate Authority for Advance Ruling, Hyderabad, within 30 days from the date of receipt of this Order.
1. M/s. Nagarjuna Agro Chemicals Private Limited, Hyderabad, (GSTIN No. 36AABCN5531F1ZP) has filed an application in Form GST ARA-01under Section 97(1) of TGST Act, 2017 read with Rule 103 of CGST/TGST Rules, 2017and sought advance ruling on Rate of Tax on “Agricultural Soil testing Minilab and its Reagent Refills”.
2. The applicant submitted Statement containing the applicant’s interpretatio n of law &relevant facts and requested for advance ruling on classification of “Agricultural Soil testing Minilab and its Reagent Refills”. They have submitted a copy of Challan evidencing payment of application fee of Rs.5,000/-
3. A personal hearing was held in this case and Mr. J.V. Rao, Advocate & Authorized Representative of M/s. Nagarjuna Agro Chemicals Private Limited, Hyderabad appeared for personal hearing on 27-04-2018 and explained the case, as under :-
