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2019 (10) TMI 157 - AAR - GSTClassification of goods - rate of GST - AUTUS - SJ-NINJA - SJ-ERASER - OPRAX - TELNAR - VK’s NEMO - STRESSOUT - SHYAM SAMRUDDHI - goods are Otganic Fertilizers or not. Product AUTUS - HELD THAT:- Autus satisfy all the ingredients of plant growth regulators (PGR) and therefore classifiable under Tariff Heading 3808 with applicable GST @ 18%. Product SHYAM SAMRIDDHI - HELD THAT:- The plant nutrient such as N, P, K are derived from organic source. The product is also certified by the Accredited Certified Agency as Organic Products. The product does not contain any other growth regulator as suchh the product is Organic fertilizer classifiable under HSN 3105 and liable to GST @ 5% as per Sr. No. 182D of Schedule-I of N/N. 1/2017-CT (Rate) dated 28.06.2017. PRODUCT SJ-NINJA - HELD THAT:- From the mode of action and the salient feature of the products, it is found that the product satisfy all the attributes of an insecticide and hence the produce is an insecticides covered by HSN 3808 liable to GST @ 18%. Product SJ-ERASER - HELD THAT:- From the use of product, it can be concluded that the product is an organic insecticide falls under HSN code 3808. Further, the presence of nutrient in small quantity will not alter the essential character of the product as an insecticide liable to GST @ 18%. Product QPRAX - HELD THAT:- The product is an Organic Fungicide falling under HSN 3808 liable to GST @ 18%. Product TELNAR - HELD THAT:- The product is advertised by the appellant as broad spectrum organic bactericide. There is no doubt that the product is Organic Bactericide-Pesticide covered under Tariff Heading 3808 liable to GST @ 18%. Product VK's NEMO - HELD THAT:- From the literature and the use of product, it can be said that the product is nematocides covered under Tariff Heading 3808 liable to GST @ 18%. Product STRESSOUT - HELD THAT:- Having regard to publicity literate, its content, the mode of action, the product falls under HSN Code 3808 @ 18%. For classification, reliance placed in the case of KULKARNI BLACK AND DECKER LTD. VERSUS UNION OF INDIA [1991 (7) TMI 95 - HIGH COURT OF JUDICATURE AT BOMBAY] where it was held that The classification cannot be based only upon what is stated in the pamphlets but the contents of the pamphlets are certainly one of the relevant circumstance which can be taken into consideration while determining classification. Thus, Products namely AUTUS, SJ-NINJA, SJ-ERASER, OPRAX, TELNAR, VK’s NEMO AND STRESSOUT are classifiable under HSN Code-3808 and liable to GST (SGST CGST 9% as per Notification-1 of 2017-CT (Rate) dated 28.06.2017 each respectively. The product SHYAM SAMRUDDHI is an organic fertilizer classifiable under HSN-3105 and liable to GST @5% as per Sr. No.182D of Schedule-I of Notification-1 of 2017-CT (Rate) dated 28.06.2017.
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