Novozymes South Asia Pvt. Ltd ., In re
Date: July 2, 2020
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Mohit Agrawal
Subject Matter
‘Rhyzomyx’ and ‘Rhyzomyco’ fall under HSN '3002 90 30' and attract 12% GST
Summary
The products ‘Rhyzomyx’ and ‘Rhyzomyco’ manufactured and supplied by M/s. Novozymes South Asia pvt. ltd., is covered under Entry Sr.No.61 of Schedule-II of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 of the CGS…
The applicant vide their application for Advance Ruling has submitted that they are engaged in the manufacture and taxable supply of biofertilisers namely RhizoMyx and Rhyizomyco. They have stated that mycorrhiza & endomycorrhiza are active ingredients in these products, the other items being humic acids, sea water kelp extracts etc. are inert materials; that as per Section 2(aa) of the Fertil…