‘Ammonium Sulphate’ is classifiable at HSN 310221. 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. GST of 18% is leviable on Ammonium Sulphate supply for other than fertilizer use.
Classification of goods- In the instant case, the applicant supplies Ammonium Sulphate. The applicant submits that the product has agricultural as well as non-agricultural use
The applicant has sought Advance Ruling on the following questions:
1. Whether the classification of product under HSN 3102 is correct?
2. Whether the applicant is eligible to avail the benefit of charging concessional rate of GST of 5% on outward supply of its product for the purpose of agriculture?
3. Rate of GST on outward supply of product for the purpose of non-agriculture should be charged @ 18%?
There is specific entry for ‘Ammonium sulphate’ at CTH 310221. As per HSN Explanatory Notes, Ammonium Sulphate, whether used as fertiliser or not, is to be classified at CTH 310221.
Held that- 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).
3. GST of 18% is leviable on Ammonium Sulphate supply for other than fertilizer use.
‘Ammonium Sulphate’ is classifiable at HSN 310221. 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. GST of 18% is leviable on Ammonium Sulphate supply for other than fertilizer use.
Classification of goods- In the instant case, the applicant supplies Ammonium Sulphate. The applicant submits that the product has agricultural as well as non-agricultural use
The applicant has sought Advance Ruling on the following questions:
1. Whether the classification of product under HSN 3102 is correct?
2. Whether the applicant is eligible to avail the benefit of charging concessional rate of GST of 5% on outward supply of its product for the purpose of agriculture?
3. Rate of GST on outward supply of product for the purpose of non-agriculture should be charged @ 18%?
There is specific entry for ‘Ammonium sulphate’ at CTH 310221. As per HSN Explanatory Notes, Ammonium Sulphate, whether used as fertiliser or not, is to be classified at CTH 310221.
Held that- 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).
3. GST of 18% is leviable on Ammonium Sulphate supply for other than fertilizer use.