Elefo Biotech Pvt. Ltd ., In re
Date: February 7, 2019
Court: Authority for Advance Ruling
Bench: Uttarakhand
Type: Advance Ruling
Subject Matter
Anaerobic Microbial Inoculums (AMI) will be classified under HSN 3101 00 99
Summary
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
1. This is an application 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 ap…