https://www.taxtmi.com/caselaws?id=413005 Zn EDTA and Fe EDTA were held not to fall under Chapter Heading 3105 because that heading covers fertilisers with nitrogen, phosphorus or potassium as an essential constituent, which these micronutrient preparations did not satisfy. Their essential character was treated as micronutrient chemical preparations classifiable under Tariff Item 3824 99 90. On GST classification, the entry for goods under heading 3105 did not apply, while the schedule entry for micronutrients manufactured by a registered manufacturer was held applicable, attracting GST at 12%. The ruling on classification and tax rate was affirmed. en-us Tue, 06 Jul 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413005 Zn EDTA and Fe EDTA were held not to fall under Chapter Heading 3105 because that heading covers fertilisers with nitrogen, phosphorus or potassium as an essential constituent, which these micronutrient preparations did not satisfy. Their essential character was treated as micronutrient chemical preparations classifiable under Tariff Item 3824 99 90. On GST classification, the entry for goods under heading 3105 did not apply, while the schedule entry for micronutrients manufactured by a registered manufacturer was held applicable, attracting GST at 12%. The ruling on classification and tax rate was affirmed. Case-Laws GST Tue, 06 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413005