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2019 (3) TMI 839

.e. organic fertiliser’ which is generally used in Bio-toilets set up in Railways coaches, known as “DRDO inoculums bacteria”. - As per the nature and usage, the products i.e. ‘Anaerobic Microbial Inoculums (AMI)’ manufactured by the applicant will be classified under HSN code 3101 of the GST Tariff Act - On going through the HSN code 3101 of the GST Tariff, it is found that the products i.e. ‘Anaerobic 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 Tari .....

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applicant in respect of : (a) Classification of any goods or services or both (b) Applicability of a notification issued under the provisions of this Act, (c) Determination of time and value of supply of goods or services or both, (d) Admissibility of input tax credit of tax paid or deemed to have been paid (e) Determination of the 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 fo .....

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n which micro-organisms multiplies over a period of time. AMI is used in Bio-toilet technology developed by DRDO : In Bio-technology, human waste is treated in a much effective way in an anaerobian environment. IT avoids use of chemicals. IT decomposes biological waste generated 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 monito .....

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able 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 - Other : 2.5% 2.5% 5% Nil 3101 00 91 - Animal dung................ kg. 2.5% 2.5% 5% Nil 3101 00 92 - Animal excreta................ kg. 2.5% 2.5% 5% Nil 3101 00 99 - Other................... kg. 2.5% 2.5% 5% Nil On going through the HSN code 3101 of the GST Tariff, we find that the products i.e. Anaerobic Microbial Inoculums (AMI) manufactured by the applicant will be classified under sub-heading 31010099 and a .....

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