Coir-pith compost is exempt from GST when sold in above 50 kg bags

In re Lakshminarasimha Agro Products (GST AAR Karnataka)

i. Whether Notification No. 7/2022-Central Tax (Rate), dated 13-07-2022 applies to Coir-Pith Compost (HSN 53050040) mentioned in serial number 132-A of the Notification No.2/2017-Central Tax (Rate) dated 28-06-2017 as amended vide notification No.19/2018-Central Tax (Rate), dated 26-07-2018?

Entry 132A of Notification No.2/2017-Central Tax (Rate) dated:28.06.2017 as amended by Notification No. 7/2022-Central Tax (Rate), dated 13-07-2022 applies to Coir-Pith Compost other than prepackaged and labeled.

ii. The registered person sells coir-pith compost in 30 kg and above quantity bags with un-registered brand name “SURYA”. In such cases, whether the registered person is liable to tax under the GST Acts?

If the registered person sells coir-pith compost in 30 kg and above quantity bags with un-registered brand name “SURYA”. Then the same is exigible to GST at 5%(CGST @ 2.5% and SGST 2.5%) as per entry No. 215 of Notification No.1/2017-Central Tax(Rate) dated:28.06.2017 as amended further.

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