2021 (9) TMI 1059

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....griculture purposes (say crop or soil fertilizer) or even otherwise in any other form of which the most common use of this fertilizer is to fertilize the soil i.e. used to alkine soil for lowering the PH balance of soil and also for contributing essential nitrogen for plant growth, as an agricultural spray adjuvant for water soluble insecticides, herbicides and fungicides. (B) Non agriculture use: Any other use of the product other than agriculture use as mentioned above are treated as non-agriculture use. It also has food additive and laboratory uses. It can also be used for treatment of drinking water along with chlorine, for preparation of ammonium salt, in textile industry for dyeing purpose etc. 3. The applicant submits tha....

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....ly not to be used as fertilizers." (ii) Sr.No.42 of the Schedule III to the Notification No.1/2017-Central Tax (Rate) dated 28-6-17. 'Minerals or chemical fertilizers, which are clearly not to be used as fertilizers.' 4.1 The applicant states that Sr.No.182A of the Schedule I as mentioned above covers the product under Chapter 31 having tariff item 3102 where the product is used by its customer as such as fertilizer or as fertilizer to manufacture other complex fertilizer that are used in agriculture(say crop or soil fertilizer) whereas Sr.No.42 of the Schedule III as mentioned above covers the product under Chapter 31 having tariff item 3102 where the product is not used as fertilizer; that in this regard, CBIC has iss....

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....lready classified under Chapter 31 of the Customs Tariff Act, 1975 which covers fertilizers. (4) Circular is already issued for the Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate- vide Circular No.54/28/2018-GST dated 9-8-2018. Personal Hearing: 7. Shri Kunal Agrawal, C.A. appeared for the hearing (Video Conferencing) on 27-7-2021 and reiterated the contents of the application. FINDINGS: 8. At the outset we would like to make it clear that the provisions of CGST Act and GGST Act are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimi....