https://www.taxtmi.com/caselaws?id=300637 The Appellate Authority ruled that Anaerobic Microbial Inoculums (AMI) should be classified under GST Tariff heading No. 3002 with an applicable GST rate of 12% (6% CGST + 6% SGST). This decision overturned the original ruling by the Authority for Advance Ruling, which classified AMI under a different heading with a lower GST rate. The Appellate Authority found that AMI does not qualify as an enzyme but rather as a culture of bacteria facilitating waste biodegradation, leading to the reclassification and adjustment of the GST rate. en-us Mon, 02 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300637 The Appellate Authority ruled that Anaerobic Microbial Inoculums (AMI) should be classified under GST Tariff heading No. 3002 with an applicable GST rate of 12% (6% CGST + 6% SGST). This decision overturned the original ruling by the Authority for Advance Ruling, which classified AMI under a different heading with a lower GST rate. The Appellate Authority found that AMI does not qualify as an enzyme but rather as a culture of bacteria facilitating waste biodegradation, leading to the reclassification and adjustment of the GST rate. Case-Laws GST Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300637