Can ‘Nitrogeneous mixture fertilizers’ be classified under Chapter subheading No.31029090 on which GST liability was 5% (2.5%SGST + 2.5%CGST)?
GST liability was 5% Case Title G.B.Agro Industries Court Gujarat Bench AAR Honorable Judges Member J.P Gupta & Member Seema Arora Citation 2021 (7) GSTPanacea 44 HC Gujarat GUJ/GAAR/APPEAL/2021/25 Judgement Date 20-July-2021 Council for Petitioner Avinash Poddar Council for Respondent NA Section Section 103 In Favour of In Favour of Revenue The Gujarat Bench of Member J.P […]