GST on Bio-Fertilizers: 5% Rate for Phosphate Solubilising and Potassium Mobilising Products Under Customs Tariff Act, Rule 3(b.

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....Classification of goods - HSN Code - Organic manure - Rule 3(b) of the General Rules for the interpretation of Customs Tariff - The two products namely ‘Phosphate Solubilising Bacteria’ and ‘Potassium mobilising Bio-fertilizers’ manufactured and supplied by the appellant are classifiable under Chapter sub-heading No.31059090 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975) and liable to GST at 5% - AAAR....