TMI Blog2018 (11) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. CG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red as applicant), having GSTIN : 37AAXFS0412K1ZT are engaged in distribution of Mono calcium Phosphate (Biofis-21% Phosphorous), the applicant imports and purchases the said product and sells it to retailers as well as farmers throughout India. 2. The applicant has filed an application in Form ARA-01, for seeking advance ruling on certain issues through online on 02.07.2018 vide acknowledgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per the Sec. 98(1) of CGST/APGST Act'2017, and requested for the information. In response to this communication, the concerned jurisdictional officer, offered their remarks, and stated that there are no proceedings pending relating to the applicant, and no proceedings are passed on the issue, for which the advance ruling sought by the applicant. A personal hearing is called for on 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh the labels of the products, viz Bio-fos being supplied by the applicant. 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. We have seen the relevant notification, 2/2017 CGST Rate dt. 28.6.2017, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the product, to be decided under Sl. 102, 105 of notification of 2/2017. CGST Rate, as shown above. Hence, basing on the written submissions of the applicant and on legal provisions as on date, this authority is of the opinion that the said product falls under the entry 102, 105 of 02/2017 - Central tax (Rate), as mentioned above and accordingly ruled as under. RULING Biofos Mono c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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