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2019 (3) TMI 839 - AAR - GSTClassification of goods - rate of GST - AMI (Anaerobic Microbial Inoculums) - Held that:- The product - ‘Anaerobic Microbial Inoculums (AMI) i.e. Animal Dung’ is nothing but an ‘organic manure i.e. organic fertiliser’ which is generally used in Bio-toilets set up in Railways coaches, known as “DRDO inoculums bacteria”. As per the nature and usage, the products i.e. ‘Anaerobic Microbial Inoculums (AMI)’ manufactured by the applicant will be classified under HSN code 3101 of the GST Tariff Act - On going through the HSN code 3101 of the GST Tariff, it is found that the products i.e. ‘Anaerobic Microbial Inoculums (AMI)’ manufactured by the applicant will be classified under sub-heading 31010099 and accordingly, the GST will be leviable @ 5% on supply of these products as on date. The products i.e. Anaerobic Microbial Inoculums (AMI) will be classified under chapter sub-heading 31010099 of the heading 3101 of the GST Tariff and accordingly, the supply of these products will attract GST@ 5% [CGST @ 2.5% + SGST @ 2.5%] as on date.
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