TMI Blog2023 (11) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... -Bio kavach and its Rate of tax - Serial No 453 of Schedule III of Notification No. 1/2017. Rate of Tax 9% CGST 9% SGST. 3. HSN Code of Immunity Booster - Avinja 7 and its Rate of tax - Serial No 453 of Schedule III of Notification No. 1/2017. Rate of Tax 9% CGST 9% SGST. - SRI S.V. KASI VISWESWARA RAO, AND SRI SAHIL INAMDAR, I.R.S., MEMBER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Avinja Biotechnologies Private Limited. H.No. 14, AOC Center, Plot No 3-43-141, Mohammedi Enclave, Wellington Road, West Marredpally, Hyderabad, Telangana- 500026(36AATCA9073F1Z7) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Rulin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt with the below Composition: Ingredients: Total Phosphate Solubilizing bacteria 5.2*10 Cells/ml Azadirachtaindica extract, Phyllanththemniruri, Cymbopogonciratthem. That they request the AAR to let them know the classification of the above product either HSN Code 30039011 (GST rate 12%) or HSN Code 31010092 (GST rate 5%) to be used ii. That their Second Product under the bio fertilizer-Bio kavach which helps in nutrients balance of soil and restores fertility, improves the humthem content of the soil. Composition: Bacillthemspp, Actinomycetes, Macro and Micro nutrients. That they request the AAR to let them know the classification of the above product either HSN Code 30039011 (GST rate 12%) or HSN Code 31010092 (GST rate 5%) to be used iii. That their product under the Immunity Booster-Avinja 7 is a herbal supplement made from herbs and Biopharmaca Extraction. Ingredients: Graviola Leaf Extract, Phyllanththemniruri, GarciniaMangostana Extract, TinosporaCordifolia water That they request the AAR to let them know the classification of the above product either HSN Code 220299 (GST Rate 18% or HSN 30039011 (GST rate 12%) to be used. In their submission t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther than those which are clearly not to be used as fertilizers 182B 3103 Mineral or chemical fertilizers, phosphatic, other than those which are clearly not to be used as fertilizers 182C 3104 Mineral or chemical fertilizers, potassic, other than those which are clearly not to be used as fertilizers 182D 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, other than those which are clearly not to be used as fertilizers. II 56 28 or 38 Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 As seen from the above there is no specific entry for Bio fertilizer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fertilizer, a reference is made to THE FERTILISER (CONTROL) ORDER 1985, where in the definitions of bio fertilizer and organic fertilizer are enumerated as follows: Sec 2 (aa). 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/ ; Sec 2 (oo) Organic fertilizer means substances made up of one or more unprocessed material (s) of a biological nature (plant/animal) and may include unprocessed mineral materials that have been altered through microbiological decomposition process; As seen from the above definitions in the THE FERTILISER (CONTROL) ORDER 1985, the HSN 31010092 comprising of animal or vegetable fertilizers qualify to be organic fertilizer and not bio fertilizer as argued by the applicant and therefore their products of bio fertilizers do not fall under this HSN. Bio fertilizers are not specified either in schedule I or schedule II as seen from the above table hence this is a commodity which is not specified in Schedule I, II, IV, V or VI of the N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome medical condition. A product that is used mainly in curing or treating ailments or diseases and contains curative ingredients even in small quantities is to be branded as a medicament. Further the Hon ble Apex Court of India in the case of Commissioner of Central Excise vs. Hindustan Lever Ltd. (25.08.2015 - SC) (2015) 10 SCC 742 has addressed this issue as follows: To put it in a nutshell, if a particular product is substantially for the care of skin and simply because it contains subsidiary pharmaceutical or antiseptic constituents or is having subsidiary curative or prophylactic value, it would not become medicament and would still qualify as the product for the care of the skin. There would be certain products which would be purely for the care of skin and certain other products would be clearly medicament and such cases may not pose any problem. The issue of determination as to whether a particular product falls in Chapter 30 would arise in those cases where certain products have the shades or qualities of both, namely, skin care as well as cure of skin diseases. In such cases, the necessary exercise requires to be undertaken. Whenever product ..... X X X X Extracts X X X X X X X X Extracts X X X X
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