AAAR Gujarat: Rapigro’ is a Plant Growth Regulator under HSN 38089340, Upholds 18% GST Rate

In re Jivagro Limited (GST AAAR Gujarat) Overview of the Dispute The appeal arose from M/s. Jivagro Limited, a company engaged in the manufacture and distribution of Agro Chemicals and Bio-Stimulants, against the Advance Ruling (AR) by the Gujarat Authority for Advance Ruling (GAAR). The core issue was the correct classification of their product, ‘Rapigro’ (available in liquid and granules), under the Customs Tariff Act, 1975, and the Central Goods and Services Tax (CGST) Act, 2017, which directly determines the applicable rate of tax. The appellant, who had previously classified t...