https://www.taxtmi.com/caselaws?id=413007 Bio-fertiliser products composed mainly of organic manure and a smaller bio-culture component were classified by applying Rule 3(b) of the tariff interpretation rules according to their essential character. On the composition described, organic manure was the predominant ingredient, so the products fell under Chapter Sub-heading 31059090 rather than a separate classification for bio-cultures or pharmaceutical goods. The GST rate applicable was 5%. The ruling also noted that an advance ruling binds only the applicant who obtained it, so reliance on rulings for other applicants was rejected. en-us Tue, 20 Jul 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413007 Bio-fertiliser products composed mainly of organic manure and a smaller bio-culture component were classified by applying Rule 3(b) of the tariff interpretation rules according to their essential character. On the composition described, organic manure was the predominant ingredient, so the products fell under Chapter Sub-heading 31059090 rather than a separate classification for bio-cultures or pharmaceutical goods. The GST rate applicable was 5%. The ruling also noted that an advance ruling binds only the applicant who obtained it, so reliance on rulings for other applicants was rejected. Case-Laws GST Tue, 20 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413007