‘Ammonium Sulphate’ is classifiable at HSN 310221

In re  Willmart Enterprise (GST AAR Gujarat)

 1. ‘Ammonium Sulphate’ is classifiable at HSN 310221.

2. GST of 5% is leviable on Ammonium Sulphate supplied for direct use as fertilizers or used in the manufacturing of complex fertilizers for agricultural use (soil or crop fertilizers).

3. GST of 18% is leviable on Ammonium Sulphate supply for other than fertilizer use.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GUJARAT

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