Case LawKAR ADRG 16/2023
Criyagen Agri & Biotech Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- April 13, 2023
- Type:
- Advance Ruling
- Members:
- Kiran Reddy, Ravi Prasad
Subject
"Bio-Phosphate" merits classification under HSN code '3103 90 00' attracting GST @ 5%
Classification
Summary
Heading 3103 covers Minerals or chemical fertilisers of phosphatic in nature. Further heading 3103 10 00 covers superphosphates and heading 3103 90 00 covers other phosphatic fertilisers. In the instant case the impugned product contains Rock Phospha…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA M/s. Criyagen Agri & Biotech Private Limited (herein after referred to as Applicant’), 71/5, Nelamangala Highway Road, Kareem Sonnenahalli, Doddaballapur Taluk, Bengaluru Rural District, Kamataka-562 163, having GSTIN 29AADCC4142P1ZB, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with…