https://www.taxtmi.com/caselaws?id=756431 Products classifiable as other fertilisers under Heading 3105 must, by Chapter Note 6 to Chapter 31 and the GST rate notification, contain as an essential constituent nitrogen, phosphorus or potassium at the time of supply. Mixtures made up of micronutrients such as zinc, iron, manganese, boron, magnesium and copper, without those fertilising elements, do not satisfy that tariff requirement. Reliance on the Fertiliser (Control) Order, 1985 cannot override the Customs Tariff classification criteria, and later use-based emergence of nitrogen is irrelevant. The goods were therefore treated as inorganic chemicals under Heading 2833 and the higher GST rate applied. en-us Wed, 24 Apr 2024 00:00:00 +0530 Thu, 08 May 2025 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756431 Products classifiable as other fertilisers under Heading 3105 must, by Chapter Note 6 to Chapter 31 and the GST rate notification, contain as an essential constituent nitrogen, phosphorus or potassium at the time of supply. Mixtures made up of micronutrients such as zinc, iron, manganese, boron, magnesium and copper, without those fertilising elements, do not satisfy that tariff requirement. Reliance on the Fertiliser (Control) Order, 1985 cannot override the Customs Tariff classification criteria, and later use-based emergence of nitrogen is irrelevant. The goods were therefore treated as inorganic chemicals under Heading 2833 and the higher GST rate applied. Case-Laws GST Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756431