Case Law Details
Case Name : In re Ms. Elefo Biotech Pvt. Ltd. (GST AAR Uttarakhand)
Related Assessment Year :
Courts :
AAR Uttarakhand Advance Rulings
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In re Ms. Elefo Biotech Pvt. Ltd. (GST AAR Uttarakhand)
In the present application, applicant has sought advance ruling for the classification and rate of GST applicable on supply of the products i.e. Anaerobic Microbial Inoculums (AMI)’ manufactured by them.
AAR held that that the products i.e. Anaerobic Microbial Inoculums (AMI) will be classified under chapter sub-heading 31010099 of the heading 3101 of the GST Tariff and accordingly, the supply of these products will attract GST @ 5% [CGST @ 2.5% + SGST @ 2.
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