TSAAR Order No. 24/2023

In re: AVINJA BIOTECHNOLOGIES PVT. LTD.

Date Issued: 17 November 2023
Source: 2024 (85) G.S.T.L. 117 (A.A.R. - GST - Telangana)
Views: 10

Summary

Bio-fertilizers - Any Chapter - Classification - Applicant sought to know whether Urban Roots and Bio-Kavach being bio-fertilizers, are classifiable under Tariff Item 3003 90 11 attracting 12% GST or Tariff Item 3101 00 92 attracting 5% GST - HELD : No specific entry provided in Notification No. 1/2017-C.T. (Rate) covering bio-fertilizers - Organic fertilizer and bio-fertilizer have been defined separately in Fertilizer (Control) Order, 1985 - Tariff Item 3101 00 92 covers organic fertilizers and not bio-fertilizers - Bio-fertilizers are covered under residuary entry attracting 18% GST - Section 9 of Central Goods and Services Tax Act, 2017 - Section 9 of Telangana Goods and Services Tax Act, 2017. [para 8] Immunity boosters - Any Chapter - Classification - Applicant sought to know whether Immunity Booster is classifiable under Tariff Item 2202 99 attracting 18% GST or Tariff Item 3003 90 11 liable to 12% GST - HELD : Description of product does not indicate any cure and therefore does not fall under Chapter 30 and does not attract lower rate of tax - Immunity boosters are not specified in Schedule I or II and therefore would fall in residual entry at Sl. No. 453 of Schedule III of…