12% GST on Supply of a Zinc Ethylenediamine Tetra Acetic Acid, Iron Ethylenediamine Tetra Acetic Acid: AAR [Read Order]

12% GST on Supply of a Zinc Ethylenediamine Tetra Acetic Acid, Iron Ethylenediamine Tetra Acetic Acid: AAR [Read Order]

GST - Zinc Ethylenediamine Tetra Acetic Acid - Iron Ethylenediamine Tetra Acetic Acid - AAR - Taxscan

The Gujarat Authority of Advance Ruling (AAR) ruled that 12% GST on supply of a Zinc Ethylenediamine Tetra Acetic Acid (Zn EDTA), and Iron Ethylenediamine Tetra Acetic Acid (Fe EDTA).

The applicant, M/s. Shivam Agro Industries is a partnership firm, engaged in the manufacturing and supply of a Zinc Ethylenediamine Tetra Acetic Acid (Zn EDTA-Chelate Zinc as Zinc EDTA), Iron Ethylenediamine Tetra Acetic Acid (Fe EDTA-Chelate Iron as Fe. EDTA) and other products, from their factory.

The applicant further submitted that the product, ‘Zn EDTA’ contains Zinc-12%, Nitrogen-6.9%, EDTA Acid Salt and it has a Ph level of 6-6.5. The product, ‘Fe EDTA’ contains Iron-12%+, Nitrogen-6.5%, EDTA Acid, Salt and Ph level of 6-6.5. The manufacturing process of said products is also submitted by them.

The applicant sells the products Zn EDTA and Fe EDTA in 25 Kgs packing in HDPE Bags. A copy of labels affixed on bags of said products is also submitted by them.

The applicant sought the Advance ruling on the issue whether the products, ‘Zn EDTA’ and ‘Fe EDTA’ being supplied by the applicant are classifiable under Chapter Headings 2833, 2921, 3105 or 3808 or any other Chapter Heading of the Customs Tariff Act, 1962.

The applicant further asked whether the said products, `Zn EDTA’ and ‘Fe EDTA’ being supplied by the applicant are covered under S. No. 182D of Schedule-I, S. No. 56 of Schedule-II, S. No. 40, 45 or 87 of Schedule-III, or any other S. No. of any of the Schedules of Notification No.1/2017-Central Tax(Rate) dated 28.06.2017(as amended) and corresponding Notification No.1/2017- State Tax (Rate) dated 30.06.2017(as amended) and Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017 (as amended).

The coram consisting of Sanjay Saxena and Mohit Aggarwal held that Zn EDTA and Fe EDTA manufactured and supplied by the applicant are classifiable under HSN 3824 99 90 of the First Schedule to the Customs Tariff Act, 1975.

The AAR further ruled that Zn EDTA and Fe EDTA, being supplied by the applicant, are covered under Sl. No. 56 of Schedule-II of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 (as amended) and corresponding Notification No.1/2017-State Tax (Rate) dated 30.06.2017(as amended) and Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017 (as amended), attracting  12% GST.

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