Case LawGUJ/GAAR/R/41/2021
Willmart Enterprise ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- August 11, 2021
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Arun Richard
Subject
GST of 18% is leviable on Ammonium Sulphate supply for other than fertilizer use
Classification
Summary
1. ‘Ammonium Sulphate’ is classifiable at HSN 310221. 2. GST of 5% is leviable on Ammonium Sulphate supplied for direct use as fertilizers or used in the manufacturing of complex fertilizers for agricultural use (soil or crop fertilizers)…
Judgement
The applicant, M/s. Willmart Enterprise, supplies Ammonium Sulphate. The applicant submits that the product has agricultural as well as non-agricultural use as follows: (A) Agriculture use: The product can be used as fertilizers for increasing soil and land fertility. It can be either used as such, by way of fertilizer or in manufacture of other complex fertilizer that are used for agricultur…