https://www.taxtmi.com/caselaws?id=440537 Rapigro was classified as a plant growth regulator under Tariff Item 38089340, not as a fertilizer under Tariff Item 31010099, because its low-dose application and functional effect were found to alter plant physiological growth processes, improve yield and quality, and reduce vegetative growth period. Registration under fertilizer-control regulations was held not decisive for tariff classification. Having adopted that classification, the applicable GST rate followed the corresponding entry and the product was held liable to GST at 18%. en-us Fri, 30 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440537 Rapigro was classified as a plant growth regulator under Tariff Item 38089340, not as a fertilizer under Tariff Item 31010099, because its low-dose application and functional effect were found to alter plant physiological growth processes, improve yield and quality, and reduce vegetative growth period. Registration under fertilizer-control regulations was held not decisive for tariff classification. Having adopted that classification, the applicable GST rate followed the corresponding entry and the product was held liable to GST at 18%. Case-Laws GST Fri, 30 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440537