Bio-fertilizers classified under different chapters leading to disparate GST rates. Order quashed, remanded for fresh hearing.
Case-Laws
GST
Contradictory findings by Appellate Authority regarding classification of bio-fertilizers produced by petitioner and another manufacturer under different chapters leading to disparate GST rates of 12% and 5% respectively. Impugned order classifying petitioner's bio-fertilizers under Chapter 3002 quashed and matter remanded to Appellate Authority fo
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