TMI Blog2019 (3) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... Microbial Inoculums (AMI) manufactured by the applicant will be classified under sub-heading 31010099 and accordingly, the GST will be leviable @ 5% on supply of these products as on date. The products i.e. Anaerobic Microbial Inoculums (AMI) will be classified under chapter sub-heading 31010099 of the heading 3101 of the GST Tariff and accordingly, the supply of these products will attract GST@ 5% [CGST @ 2.5% + SGST @ 2.5%] as on date. - Ruling No. 18/2019-19 In Application No. 15/2018-19 - - - Dated:- 6-2-2019 - SHRI VIPIN CHANDRA AND SHRI AMIT GUPTA MEMBER Present for the Applicant:- Shri Saurabh Garg, CA and Shri S.P. Batla, Advocate Under Section. 100(1) of the Uttarakhand Goods and Services Tax Act, 2017, an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability to pay tax on any goods or services or both (f) Whether the applicant is required to be registered (g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within the meaning of that term. In the present case, applicant has sought advance ruling in respect of leviability of GST, if any, for the following - Recommendation on the HSN Code and applicable tax rate to be used under GST for the AMI (Anaerobic Microbial Inoculums). Therefore, with the instant application seeking classification of goods and rate of GST leviable thereon, in terms of Section 97(2)(a) 97(2)(e) of CGST/SGST Act, 2017, the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by humans into useable water and gases in an eco-friendly manner. It is a simple process wherein AMI bacteria feeds on human waste inside the tank and completely breaks down the fecal matter. Entire system relies on the creation and preservation of a natural purification ecosystem of biodegradation by micro-organisms in different stages. This process also acts as a preventer of water borne diseases. These bacteria inoculums or AMI are specially developed in a monitored and controlled environment. AMI generation process : This process starts with mixing of cattle dung and seed AMI obtained from DRDO, Gwalior in a sealed tank where temperature and pH are controlled. Temperature of the tank is maintained between 18-22 o C and pH is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name 3101 00 - Animal or vegetable fertilizers, whether or not mixed together or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable products : 3101 00 10 ---Guano.................. kg. 2.5% 2.5% 5% Nil - Othe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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