Breif Issue :
Whether Bio Fertilizer covered under the definition of organic manure (HSN 3101) and what is the rate of GST applicable on Bio Fertilizer if it is not covered under (HSN 3101)?
The goods (Bio fertilisers or organic manure); other than those put up in unit containersand bearing a brand name will be covered under Schedule 1 of rate of GST on goods and attract Nil rate of duty & The goods (Bio fertilisers or organic manure); put up im Unit Container and bearing a brand name will be taxable under GST @ 5%.
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