AAR: Zinc and Iron compounds used for plant growth are micro nutrients, attract 12% GST

Gujarat AAR holds that the products Zinc Ethylenediamine Tetra Acetic Acid and Iron Ethylenediamine Tetra Acetic Acid manufactured by Applicant are Micro Nutrients, classifiable under HSN 3824 99 90 of the First Schedule to the Customs Tariff Act, 1975 attracting GST @12% under Entry at Sl.No.56 of Schedule-II of Notification No.1/2017-Central Tax (Rate); Explicates that for any product to merit classification under CTH3105 as other fertilizers, the product must have nitrogen...