Rapigro classifiable under 38089340 as plant growth regulator, 18% GST

In re Jivagro Limited (GST AAR Gujarat) This case revolves around the classification of a product called ‘Rapigro’ under the Customs Tariff Act, 1975 and the Central Goods & Services Tax Act, 2017, along with the applicable tax rate for the product. Rapigro is classified under 38089340, as per the Customs Tariff Act, 1975 and the Central Goods & Services Tax Act, 2017. This makes it identifiable as a ‘plant growth regulator’. According to the notification No. 1/2017-CT(Rate) dated 28.6.2017, the tax rate for Rapigro is fixed at 18%, broken down into 9% CGST and...