The present appeal has been filed by the Assistant commissioner CGST review/concerned officer and asked to pass necessary order holing that the AMI is classifiable under other enzymes of microbial origin' 'other' falling under chapter sub-heading 35079069 of heading 3507 in GST Tariff heading and supply of these products will attract GST@ 18%[CGST@9%SGST @ 9%] as on date or pass any other order as deemed appropriate in the matter. During the course of personal hearing delay condoned and the appeal got registered Members of AAAR hold that Anaerobic Microbial Inoculum (AMI) is to be classified under GST Tariff heading No. 3002 (Sub heading 30029030) on which applicable GST rate is 12% (6% CGST 6% SGST). The Ruling no. 18/2018-19 dated 06.02.2019 passed by AAR. Uttarakhand is accordingly set aside and modified in above terms.