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5% GST payable on supply of Anaerobic Microbial Inoculums (AMI)
Case Law Details
- Case Name
- In re Ms. Elefo Biotech Pvt. Ltd. (GST AAR Uttarakhand)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- 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 @ 2.5%] as on date.
Read AAAR Order: Anaerobic Microbial Inoculum classifiable un...
