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2018 (11) TMI 445 - AAR - GSTClassification of an item - Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement - classifiable under HSN Code No: 23099090 or otherwise - N/N. 02/2017 - Held that:- The product is being marketed as “Mono calcium phosphate for animal and poultry feed” and “Mono calcium phosphate for animal, poultry and aqua feed”. It is further observed that their labels contain “Biofos” is a feed grade Mono calcium phosphate. The products of the applicant are for aquatic/ poultry/animal feed. Accordingly, on merits the classification of the product, to be decided under Sl. 102, 105 of notification of 2/2017. CGST Rate. Ruling:- Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement”, HSN Code No: 23099090, is classifiable under exempted goods, notified vide the Entry No. 102 of Notification No.02/2017, dated: 28th June 2017.
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