https://www.taxtmi.com/caselaws?id=363657 Bio-fertilizer composed of living micro-organisms that promote plant growth was treated as falling within HSN 3101 as organic manure. Under the GST rate entries for that heading, goods not put up in unit containers and not bearing a brand name fall in the nil-rate category, while the same goods when put up in unit containers and bearing a brand name attract 5% GST. en-us Sat, 16 Jun 2018 00:00:00 +0530 Sat, 01 Mar 2025 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363657 Bio-fertilizer composed of living micro-organisms that promote plant growth was treated as falling within HSN 3101 as organic manure. Under the GST rate entries for that heading, goods not put up in unit containers and not bearing a brand name fall in the nil-rate category, while the same goods when put up in unit containers and bearing a brand name attract 5% GST. Case-Laws GST Sat, 16 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363657