In re Uttara Impex Private Limited (GST AAR Maharashtra)
UTTRA IMPEX PRIVATE LTD is engaged in trading of various poultry feed products But company is facing some ambiguity in correct classification of Products (which are those products is not specified in question). In companies view products shall be covered under the HSN CODES 2301, 2302, 2308, 2309 AND effectively products will be exempted. However due to technical description of the products, there can be another school of thought and the tax may be levied at different rates by revenue authorities on the said products.
Description of goods against chapter Heading 2835 as mentioned at Sr. No. 105 of exemption notification 2/2017 Integrated Tax (Rate) dated 28/6/2017 covers only Di calcium Phosphate (DCP) of animal feed grade confirming to IS specification No. 5470:2002. As such applicant product Mono calcium phosphate is not covered by the scope of exemption notification No. 2/2017 – Integrated Tax (Rate).
In view of above discussion and on perusal of chapter 28 and 29 of Customs Tariff Act we are of opinion that the products referred by the applicant in the application will not be covered under Entry- 102 but would be covered under chapters like 28 and 29. Those chapters are related to Organic and inorganic chemicals. Chapter 28 and 29 are not covered under exemption notification no 2/2017 date .28.6.2017 except the HSN Code of 2835. We find that product referred in the application would fall under Heading description in Customs Tariff as follows:
DL Methionine(29304000)/ Sodium Bicarbonate (28363000), Betaine HCL,( 29239000), Tryptophan (29224990), Threonine (29225090), Lysine HCL (29224100), Sodium Sulphate (28331990), Lysine sulphate (29224100) and Monocalcium Phosphate (28352610). These products are covered under schedule III and they would be liable to taxes @18 % IGST. However the product Di Calcium phosphate (2835 2610) would fall under Sr. no. 105 of notification no 2/2017 Integrated Tax (Rate) dated 28/06/2017.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING MAHARASHTRA
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “‘the CGST Act and MGST Act”] by UTTARA IMPEX PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following issue.
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