Zuari Farmhub Limited ., In re
Date: November 30, 2023
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Ravi Sankar, Lakshmi Narayana
Subject Matter
Mangala Borosan and Mangala G1 are classifiable under HSN '2833 29 90'
Summary
The case law pertains to the classification of a product named Mangala Borosan and Mangala G1. The ruling determines that the products are not classifiable under Chapter Heading 3105 as fertilizers, but are instead classifiable under 2833 29 90, unde…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in parimateria and have the same provisions in like m…