Mangala Borosan & Mangala G1 classifiable under Chapter Heading 28332990

In re Zuari Farmhub Limited (GST AAR Andhra Pradesh) In a detailed ruling by the Authority for Advance Rulings (AAR) in Andhra Pradesh, the classification of Mangala Borosan and Mangala G1 was meticulously deliberated. M/s. Zuari Farmhub Limited, a prominent entity in the agricultural sector, sought clarity on whether these products should be classified under Chapter Heading 3105 as fertilisers. This article delves into the AAR’s findings, elucidating the rationale behind the classification under a different heading. Case Background: M/s. Zuari Farmhub Limited manufactures and supplies v...