Avinja Biotechnologies Private ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- November 16, 2023
- Type:
- Advance Ruling
- Members:
- S.V. Kasi Visweswara Rao, Sahil Inamdar
Subject
Bio fertilizers (Urban Roots, Bio kavach) and immunity booster products (Avinja 7) attract 18% GST
Summary
The case law involves an applicant seeking the classification of their bio fertilizer and immunity booster products under specific HSN codes and corresponding GST rates. The case law discusses the absence of specific entries for bio-fertilizers in th…
Judgement
FULL TEXT OF THE ODER OF AAR TELANGANA 1. M/s. Avinja Biotechnologies Private H. No. 14, AOC Center, Plot No 3-43-141, Mohammedi Enclave, Wellington Road, West Marredpally, Hyderabad, Telangana- 500026(36AATCA9073F1Z7) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules 2. At the outset, it is made clear that the provisions of bot…