TaxTMI 
TaxTMI 
Sir
I want to know whether GST applicable on sale of biocompost to farmers.
Bio compost is prepared through press mud which is waste product of sugarcane.
GST applicable on sale of Biocompost
10 Feb 2020 
4 Replies 
14000 Views Asked by
GST exemption for organic manure hinges on packaging and branding; bulk unbranded supplies attract nil rate, packaged branded goods are taxable.
Biocompost has been classified under Chapter/Heading 3101 and treated as exempt by the cited notification. An AAR ruling distinguishes that organic manure or biofertilizer supplied in bulk or not put up in unit containers and not bearing a brand name attracts nil GST, while products put up in unit containers and bearing a brand name are taxable under the GST schedule for packaged branded goods. (AI Summary)
Biocompost has been classified under Chapter/Heading 3101 and treated as exempt by the cited notification. An AAR ruling distinguishes that organic manure or biofertilizer supplied in bulk or not put up in unit containers and not bearing a brand name attracts nil GST, while products put up in unit containers and bearing a brand name are taxable under the GST schedule for packaged branded goods. (AI Summary)