Advance ruling: product classed under tariff item 38089340 as plant growth regulator, attracts 18% integrated tax
Case-Laws
GST
AAAR affirmed that the product is classifiable under tariff item 38089340 as a plant growth regulator and attracts integrated tax at 18% (9% CGST + 9% SGST) under the referenced notification. The authority held that the appellant bears the onus of full disclosure in an advance ruling application and cannot rely on proprietary nondisclosure by its supplier to av
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =