https://www.taxtmi.com/caselaws?id=386673 AAR Maharashtra classified various agricultural products for GST purposes. Seven products (AUTUS, SJ-NINJA, SJ-ERASER, OPRAX, TELNAR, VK's NEMO, and STRESSOUT) were classified under HSN 3808 as plant growth regulators, insecticides, fungicides, bactericides, or nematicides, attracting 18% GST. Only SHYAM SAMRUDDHI qualified as organic fertilizer under HSN 3105, liable to 5% GST, being certified organic with nutrients from organic sources and lacking growth regulators. The Authority relied on product literature, mode of action, and essential character for classification, citing precedent that pamphlet contents are relevant circumstances for determining proper classification. en-us Mon, 26 Aug 2019 00:00:00 +0530 Wed, 19 Feb 2025 16:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386673 AAR Maharashtra classified various agricultural products for GST purposes. Seven products (AUTUS, SJ-NINJA, SJ-ERASER, OPRAX, TELNAR, VK's NEMO, and STRESSOUT) were classified under HSN 3808 as plant growth regulators, insecticides, fungicides, bactericides, or nematicides, attracting 18% GST. Only SHYAM SAMRUDDHI qualified as organic fertilizer under HSN 3105, liable to 5% GST, being certified organic with nutrients from organic sources and lacking growth regulators. The Authority relied on product literature, mode of action, and essential character for classification, citing precedent that pamphlet contents are relevant circumstances for determining proper classification. Case-Laws GST Mon, 26 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386673