Anaerobic Microbial Inoculum classifiable under Tariff heading No. 30029030

In re Rajeev Kumar, Assistant Commissioner Vs. M/s. Elefo Biotech Pvt. Ltd. (GST AAAR Uttarakhand) The present appeal has been filed by the Assistant commissioner CGST review/concerned officer and asked to pass necessary order holing that the AMI is classifiable under other enzymes of microbial origin’ ‘other’ falling under chapter sub-heading 35079069 of heading 3507 in GST Tariff heading and supply of these products will attract GST@ 18%[CGST@9%SGST @ 9%] as on date or pass any other order as deemed appropriate in the matter. During the course of personal hearing delay con...