2018 (7) TMI 965

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..... e of GST applicable on Bio Fertilizer if it is not covered under Organic Manure (HSN Code: 3101) 2. The applicant has submitted a copy of The Fertilizer (Control) Order 1985, Ministry of Agriculture and Rural development regarding definition of Biofertilizer as, "Biofertiliser means the product containing carrier based (solid or liquid) living microorganisms which are agriculturally useful in terms of nitrogen fixation, phosphorus solubilisation or nutrient mobilization, to increase the productivity of the soil and/or crop/" The applicant has also submitted specifications of Bio-Fertilizers. 3. Applicant's Questions(s) on which Advance Ruling is required In order to seek advance ruling that, whether (i) Whether goods (Bio Fertilize .....

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..... the rate of GST applicable on Bio Fertilizer if it is not covered under Organic Manure (HSN Code: 3101) Findings and analysis: 6.1 Bio fertilizer is a substance which contains living micro organisms which, when applied to the seed, plant surfaces or soil colonizes the rhizosphere or the interior of the plant and promotes growth by increasing the supply or availability of primary nutrients to the host plant. Bio-fertilizers add nutrients through the natural processes of nitrogen fixation, solubilizing phosphorus, and stimulating plant growth through the synthesis of growth-promoting substances. Major types and source of Biofertilizers are :- a. Rhizobium is a bacterium living in the root of leguminous plants in symbiotic association. .....

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..... ]" (B) Entry at HSN Code 3101 in the Schedule IV of rate of GST on Goods, comprising of 'List of Goods at 5% Rate' states as below:- "All goods i.e. animal or vegetable fertilizers or organic fertilizers put up in unit containers and bearing a brand name" (C) The standard description of the HSN Code 3101 is as below:- "Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products" (D) Bio-Fertilizers are made of animals (micro-organisms) and hence covered within the standard description of the HSN Code 3101. 6.3 .Fertilisers - Dhanzyme - Classifiable under Excise sub-heading 3101.00 The Supreme Court Bench comprising .....

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