The Maharashtra Authority of Advance Ruling in an application filed by Alligo Agrovet Pvt Ltd held that Shyam Samruddhi derived from an organic source is an Organic Fertilizer classifiable under HSN 3105 and it is liable to 5% GST.
The applicant (Alligo Agrovet Pvt Ltd) is engaged in the manufacture of various Agro Chemicals claimed as Organic Fertilizers. The issue presented before the authority is with respect to the determination of the correct classification of goods produced by the Alligo Agrovet (applicant).
The Bench constituting of Hon’ble members B. Timothy and B.V. Borhade.
They held that the above products are classifiable under HSN Code – 3808 under the head ‘Plant Growth Regulators’ and are liable to the rate of 18% under Notification Number 1 of 2017 – Central Tax (Rate) dated 28.06.2017 each respectively.