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2021 (9) TMI 1059 - AAR - GSTClassification of goods - Ammonium Sulphate - product having agricultural as well as non-agricultural use - eligibility to avail the benefit of charging concessional rate of GST of 5% - outward supply of product for the purpose of agriculture - Rate of GST on outward supply of product for the purpose of non-agriculture - to be charged @ 18% or otherwise? - maintainability of application - HELD THAT:- Revenue maintains that subject application cannot be admitted. However, there are no deficiency in the said application and find it fit to be admitted. There is specific entry for ‘Ammonium sulphate’ at CTH 310221. As per HSN Explanatory Notes, Ammonium Sulphate, whether used as fertiliser or not, is to be classified at CTH 310221 - the applicant is a wholesale supplier, as per its submission. Thus, ‘Ammonium Sulphate’ is classifiable at HSN 310221 - GST of 5% is leviable on Ammonium Sulphate supplied for direct use as fertilizers or used in the manufacturing of complex fertilizers for agricultural use (soil or crop fertilizers) - GST of 18% is leviable on Ammonium Sulphate supply for other than fertilizer use.
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