Sai Fertilizers Pvt Ltd ., In re
Date: August 26, 2019
Subject Matter
Benefit of concessional rate is not available when the goods are not to be consumed in India
Summary
The Applicant is stated to be a manufacturer of chemical fertiliser, namely ‘single super phosphate'(hereinafter called SSP), classified under HSN 3103. SSP is used both in agriculture and industry. The Applicant intends to export SSP and p…
1. Admissibilitv of the Application 1.1 The Applicant is stated to be a manufacturer of chemical fertiliser, namely ‘single super phosphate'(hereinafter called SSP), classified under HSN 3103. SSP is used both in agriculture and industry. The Applicant intends to export SSP and pay IGST at the applicable rate in terms of section 16(3)(b) of the IGST Act. It seeks a ruling on what the app…