2018 (11) TMI 445 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – [2018] 59 G S.T.R. 67 (AAR), 2018 (19) G. S. T. L. 140 (A. A. R. – GST) – Classification of an item – Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement – classifiable under HSN Code No: 23099090 or otherwise – N/N. 02/2017 – Held that:- The product is being marketed as “Mono calcium phosphate for animal and poultry feed” and “Mono calcium phosphate for animal, poultry and aqua feed”. It is further observed that their labels contain “Biofos” is a feed grade Mono calcium phosphate.
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The products of the applicant are for aquatic/ poultry/animal feed. Accordingly, on merits the classification of the product, to be decided under Sl. 102, 105 of notification of 2/2017. CGST Rate.
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Ruling:- Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement”, HSN Code No: 23099090, is classifiable under exempted goods, notified vide the Entry No. 102 of Notification No.02/2017, dated: 2
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t by the applicant is as follows.. Whether Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement , HSN Code No: 23099090, is classifiable under exempted goods is notified vide Notification No.02/2017 of Section 6(1) of the Act, the Entry No. 102 falling under Chapter Heading No.2309?. On verification of basic information of the applicant, it is observed that the applicant falls under State jurisdiction, i.e Vuyyuru Circle, of Vijayawada II Division (as per the bifurcation lists of tax payers between the Centre and State in the prescribed manner). Accordingly, the application has been forwarded to the jurisdictional officers and also a copy marked to the Central Tax authorities to offer their remarks as per the Sec. 98(1) of CGST/APGST Act'2017, and requested for the information. In response to this communication, the concerned jurisdictional officer, offered their remarks, and stated that there are no proceedings pending relating to the applicant, and no proceed
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ed as Mono calcium phosphate for animal and poultry feed and Mono calcium phosphate for animal, poultry and aqua feed . It is further observed that their labels contain Biofos is a feed grade Mono calcium phosphate. We have seen the relevant notification, 2/2017 CGST Rate dt. 28.6.2017, entry 102, 105 which reads as under…….. Sl.No Chapter heading, tariff Description of the goods 102 2302, 2304, 2305, 2306, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & deoiled cake 105 2835 Di-calcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470:2002 Based on the facts of the case, and on merit of record submitted by the applicant, that products of the applicant are for aquatic/ poultry/animal feed. Accordingly, on merits the classification of the product, to be decided under Sl. 102, 105 of notific
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