Nagarjuna Agro Chemicals (P.) Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- May 30, 2018
- Type:
- Advance Ruling
- Members:
- J. LAKSHMINARAYANA, ADDL. COMMISSIONER (STATE TAX) AND V. SRINIVAS, JOINT COMMISSIONER (CENTRAL TAX)
Subject
"Agricultural Soil testing Minilab and its Reagent Refills" are classifiable under Tariff heading 9027
Summary
The applicant sought advance ruling on Rate of Tax on "Agricultural Soil testing Minilab and its Reagent Refills". The authority felt that Instruments and Apparatus for physical or chemical analysis are classifiable under GST Tariff h…
Judgement
1. M/s. Nagarjuna Agro Chemicals Private Limited, Hyderabad, (GSTIN No. 36AABCN5531F1ZP) has filed an application in Form GST ARA-01under Section 97(1) of TGST Act, 2017 read with Rule 103 of CGST/TGST Rules, 2017 and sought advance ruling on Rate of Tax on "Agricultural Soil testing Minilab and its Reagent Refills". 2. The applicant submitted Statement containing the applica…