Jivagro Limited ., In re
Date: June 29, 2023
Subject Matter
'Rapigro' is classifiable under HSN '3808 93 40' as a ‘plant growth regulator’ attracting 18% GST
Summary
1. The classification of Rapigro under the Customs Tariff Act, 1975 and under the Central Goods & Services Tax Act, 2017 will be under '3808 93 40', as a ‘plant growth regulator’ 2. The rate of tax applicable on Ra…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, Gujarat 1. Jivagro Limited, Plot No. 3133 to 3139, C/o PI Industries Limited, GIDC Panoli, Bharuch, Gujarat — 394 115 [for short —’applicant’] is registered under GST and their GSTIN is 24AAECJ7119A1Z1. 2. Briefly, M/s. Isagro (Asia) Agrochemicals P Ltd [for short — M/s. Isagro] merged with P I Indust…