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    <description>The court ruled on the classification of various types of fertilizers. &quot;Organic Manure&quot; was classified under Chapter sub-heading No. 31059090, taxable at 5% GST. &quot;Bio-fertilizers&quot; were classified under Chapter sub-heading No. 30029030, taxable at 12% GST. &quot;Nitrogenous Mixture Fertilizers&quot; were classified under Chapter sub-heading No. 31029090, taxable at 5% GST. &quot;Mixture Fertilizers&quot; were classified under Chapter sub-heading No. 31059090, taxable at 5% GST.</description>
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