GST AAAR Upholds Ruling on Micronutrient Fertilizer Classification

In re Zuari Farmhub Limited (GST AAAR Andhra Pradesh) GST Appellate Authority for Advance Ruling (AAAR) in Andhra Pradesh recently confirmed the classification of Zuari Farmhub Limited’s products, Mangala Borosan and Mangala G1, as micronutrient fertilizers rather than traditional fertilizers under Chapter 3105 of the Customs Tariff Act. The appellant argued that these products should be classified as fertilizers under Chapter 3105, citing their use in agriculture and their composition. However, the AAAR upheld the earlier Authority for Advance Ruling (AAR) decision, which classified the...