‘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 The applicant, M/s. Willmart Enterprise, supplies Ammonium Sulphate. The applicant submits that the product has agricultural as well as non-agricultural use as fol...