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TMI Blog2019 (3) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after to be referred as "Act") and the rules made thereunder filed by M/s. Elefo Biotech Pvt. Ltd., Plot No. 135, Khasra No. 92, Jhabreda Road, Narsan Kalan, Haridwar, Uttarakhand - 247670, seeking an advance ruling on the following : "Recommendation on the HSN Code and applicable tax rate to be used under GST for the AMI (Anaerobic Microbial Inoculums)." 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said product i.e. 'Anaerobic Microbial Inoculums (AMI)' is used in Bio-toilets in Railway coaches, and its alternative use is as organic manure. They also submitted documents which were taken on records. 5.1. In the present application, applicant has sought advance ruling for the classification and rate of GST applicable on supply of the products i.e. 'Anaerobic Microbial Inoculums (AMI)' manufactured by them. 5.2. Before going into the details of the instant question on which the ruling has been sought by the applicant, it is important to illustrate the exact nature and usage of the said products i.e. 'Anaerobic Microbial Inoculums (AMI)'. About AMI : Anaerobic Microbial Inoculums (AMI) /DRDO Bacteria inoculums are colony of micro- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers of AMI or DRDO inoculums bacteria as it is known in railways. Alternate Use : Alternate use Of AMI is as 'organic manure'. Thus, we find that the product - 'Anaerobic Microbial Inoculums (AMI) i.e. Animal Dung' is nothing but an 'organic manure i.e. organic fertiliser' which is generally used in Bio-toilets set up in Railways coaches, known as "DRDO inoculums bacteria" 5.2. In this context, as per the nature and usage, we find that the products i.e. 'Anaerobic Microbial Inoculums (AMI)' manufactured by the applicant will be classified under HSN code 3101 of the GST Tariff Act and accordingly, to determine the rate of GST leviable on supply of the said products, the relevant portion of the HSN code 3101 of the GST Tariff Act is reprod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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