In Advance Ruling No. KAR ADRG 16/2023- AAR- Karnataka AAR Classifies 'Bio-Phosphate' under HSN Code 3103 90 00 with 5% GST rate
Members M.P. Ravi Prasad & Sri. Kiran Reddy T [13-04-2023]

Read Order: In Re: Criyagen Agri & Biotech Private Limited

LE Correspondent

Bangalore, May 10, 2023: The Karnataka bench of the Authority for Advance Rulings (AAR) has ruled that the product ‘Bio-Phosphate’ merits classification under the HSN code 3103 90 00 and are subject to GST rate of 5%.

M/s. Criyagen Agri & Biotech Private Limited (applicant) stated that the company has been manufacturing Agro inputs such as organic manures, Biofertilisers, and Fertilisers since 2008 and the company was launching their new product called ‘Bio-Phosphate’. The applicant sought advance ruling in respect of the HSN code and GST rate applicable to their new product.

The Authority observed that heading 3103 covers Minerals or Chemical fertilisers of phosphatic nature and heading 3103 10 00 pertains to superphosphates, while heading 3103 90 00 covers other phosphatic fertilisers. Consequently, it was held that the product in question contains Rock Phosphate and is determined to be phosphatic in nature and since it is not classified as a superphosphate, it merits classification under heading 3103 90 00.