https://www.taxtmi.com/caselaws?id=449901 The AAR, Andhra Pradesh ruled that micronutrient fertilizers (Mangala Borosan and Mangala G1) should be classified under HSN 28332990 as inorganic chemicals rather than under Chapter 3105 as fertilizers. The Authority determined that despite being characterized as micronutrient blends, the products unequivocally comprise inorganic chemicals, specifically sulphates. The classification was based on meticulous examination of the product's composition and relevant literature, emphasizing the predominantly sulphate-centric constitution which aligns with the regulatory framework for inorganic chemicals rather than fertilizers. en-us Fri, 01 Dec 2023 00:00:00 +0530 Sat, 26 Apr 2025 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449901 The AAR, Andhra Pradesh ruled that micronutrient fertilizers (Mangala Borosan and Mangala G1) should be classified under HSN 28332990 as inorganic chemicals rather than under Chapter 3105 as fertilizers. The Authority determined that despite being characterized as micronutrient blends, the products unequivocally comprise inorganic chemicals, specifically sulphates. The classification was based on meticulous examination of the product's composition and relevant literature, emphasizing the predominantly sulphate-centric constitution which aligns with the regulatory framework for inorganic chemicals rather than fertilizers. Case-Laws GST Fri, 01 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449901