Synthetic Moulders Limited ., In re
Date: May 28, 2021
Subject Matter
Aerobic micro organism used as a biological agent to reduce the requirement of cement in concrete applications falls under HSN '3824 40' attracting 18% GST
Summary
Q) What shall be the HSN Code and rate of tax applicable on supply of aerobic micro organism/protein derived thereof used as a biological agent to reduce the requirement of cement in all cementitious / concrete application. A) 1. The product, v…
1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the…