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GST - Contradictory decision by AAAR on the issue of classification of bio fertilizers – Challenge to the orders passed by the Authority for Advance Ruling (AAR) and the Appellate Authority for Advance Ruling (AAAR) on classification of products "RhizoMyx" and "RhizoMyco" - petitioner had been classifying subject products under Chapter Heading 3002 of the First Schedule to the Customs Tariff Act, 1975, attracting 12% GST rate - Petitioner sought Advance Ruling on the question whether the aforesaid products are classifiable under Chapter Heading 3101 chargeable to 5% GST rate - the AAR held that the subject products qualify as bio-fertilizers and are classifiable under Chapter Heading 30.02, attracting 12% GST - in appeal the AAAR, vide the impugned order upheld the classification under Chapter Heading 30.02 – Petitioner’s case that the Appellate Authority rendered a contradictory decision in case of M/S.GB Agro Industries wherein after holding the products manufactured by the company as bio-fertilizers, held that the same is to be classified under Chapter 3105 - HELD - the Appellate Authority had taken a contradictory view in the present case and in the case of M/S. GB Agro Industries, wherein the bio-fertilizers were classified under Chapter Heading 3105, attracting a GST rate of 5% - the ld. AGP as well as ld. advocate would not controvert that contradictory decisions arrived at by the Appellate Authority with regard to the classification of bio-fertilizers - the anomaly in the Appellate Authority order warrant reconsideration of the facts of the petitioner case - the impugned order passed by the AAAR is set aside and matter remanded back to the Appellate Authority to consider the case afresh in accordance with law, after providing an opportunity of hearing to the petitioner and considering the subsequent order passed in the case of M/S. GB Agro Industries - the petition is disposed of
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