Case Laws

2016(09)LCX0157: Vardhaman Fertilizers & Seeds Pvt. Ltd.: Phosphate of potassium is classifiable under 3105 06 and not under chapter 28.

2015(11)LCX0133: Tata Chemicals Ltd.: Murate of potash is classifiable under sub-heading 3105 20 00.

2008(12)LCX0129: Ciba India Ltd. & Ors.: "LIBREL Brand Micronutrients" are classifiable under sub-heading 3105 90.

2008(11)LCX0211: Mahafeed Speciality Fertilizers (I) Pvt. Ltd.: Mono potassium phosphate or calcium nitrate are classifiable under sub-heading 3105 60 00.

2001(01)LCX0243: Assam Company Ltd: Potassium Nitrate prilled grade is classifiable under heading 3105.

Advance Rulings

2020(09)LCX0194(AAR): GB Agro Industries: Organic manure is classifiable under 31059090. If said products are clearly used as fertilizers, it will be taxable @ 5% vide sl. no. 182D of Schedule I of N/N 1/2017-CT(R). Bio-fertilizers are classifiable under 30029030 taxable @ 12%vide sl. no.61 of Schedule-II of N/N 1/2017-CT(R). Nitrogenous Mixture Fertilizers are classifiable under 31029090. If said products are clearly used as fertilizers, it will be taxable @ 5% vide Sl. No. 182A of Schedule I of N/N 1/2017-CT(R). Mixture of Fertilizers are classifiable under 31059090. If said products are clearly used as fertilizers, it will be taxable @ 5% vide Sl. No. 182D of Schedule I of N/N 1/2017-CT(R)

2021(07)LCX0291(AAAR): GB Agro Industries: Bio Fertilizers are classifiable under 31059090 and taxable @ 5% vide Sl.No.182D of Schedule-I of N/N 01/2017-CT(R)

2021(08)LCX0178(AAR): Willmart Enterprise: Ammonium Sulphate’ is classifiable at HSN 310221 taxable @ 5% if supplied for direct use as fertilizers or used in the manufacturing of complex fertilizers for agricultural use (soil or crop fertilizers), however taxable @ 18% if supplied for other than fertilizer use.