https://www.taxtmi.com/caselaws?id=779369 AAAR held the product is classifiable as a plant growth regulator under tariff 38089340 and taxable at 18% (9% CGST + 9% SGST) under the specified notification. The authority refused to compel the supplier to disclose proprietary data and found the onus on the appellant to present a consistent record; inconsistencies and prior documents undermined the appellant's position. Arguments that the product fell under fertilizer or heading 3507 were rejected. The appeal by the appellant is dismissed and the impugned advance ruling is upheld. en-us Mon, 22 Sep 2025 00:00:00 +0530 Sat, 04 Oct 2025 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779369 AAAR held the product is classifiable as a plant growth regulator under tariff 38089340 and taxable at 18% (9% CGST + 9% SGST) under the specified notification. The authority refused to compel the supplier to disclose proprietary data and found the onus on the appellant to present a consistent record; inconsistencies and prior documents undermined the appellant's position. Arguments that the product fell under fertilizer or heading 3507 were rejected. The appeal by the appellant is dismissed and the impugned advance ruling is upheld. Case-Laws GST Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779369