Khaitan Chemicals and Fertilizers Ltd ., In re

Date: December 30, 2020

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Mohit Agrawal
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Subject Matter

Application is liable for rejection under Section 98(2) for not paying the total fees of Rs. 10000

Summary

1. The application for obtaining an Advance Ruling under sub-section(1) of Section 97 is to be submitted in FORM-GST ARA-01 (which is the prescribed format for the said application) and shall be accompanied by a fee of Five thousand rupees which is t…

The applicant M/s. Khaitan Chemical & Fertilizer Ltd. submitted that they are mainly engaged in the manufacture of Single Super Phosphate (Fertilizer), Sulphuric Acid (chemical). The major raw material Rock Phosphate is required for manufacturing for Single Super Phosphate (SSP) which is imported from various contries like Egypt, Jordan & Morocco and also procured locally within country. T…

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