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Organic fertilizers are classified under HSN 3105, taxable at 5% GST

October 4, 2019[2019] 110 taxmann.com 46 (AAR - MAHARASHTRA)
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GST : Product Shyam Samrudhi manufactured by applicant is an organic fertilizer classifiable under HSN-3105 and liable to GST at rate of 5 per cent as per Sr. No. 182D of Schedule-1 of Notification -1 of 2017-Central Tax (Rate) dated 28-6-2017

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