GST on Phosphate Solubilising Bacteria & Potassium mobilising Bio-fertilizers

In re G.B. Agro Industries (GST AAAR Gujarat) AAAR modified the Advance Ruling No.GUJ/GAAR/R /71/2020 dated 17.09.2020 issued by the GAAR in respect of Bio-fertilizers, by holding that the two products namely Phosphate Solubilising Bacteria and Potassium mobilising Bio-fertilizers manufactured and supplied by the appellant M/s. G.B.Agro Industries, Bharuch are classifiable under Chapter sub-heading No.31059090 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975) and liable to GST at 5% in terms of Sl.No.182D of Schedule-I of Notification No.01/2017-Central Tax(Rate) dated 28.06.20...