Case LawGUJ/GAAR/R/71/2020
G.B.Agro Industries ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- September 17, 2020
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Mohit Agrawal
Subject
GST on Organic Manure, Bio/ Nitrogenous-Mixture Fertilizers
Classification
Summary
(I) The goods, viz. “ Organic Manure” manufactured and supplied by the applicant, classifiable under Chapter sub-heading No.31059090 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975). If said products are clearly use…
Judgement
The applicant has filed an application dated 12.03.2020 for Advance Ruling, which was subsequently revised on 15.08.2020 and requested to consider the facts as per revised application. The facts stated in the original application are as below: ORIGINAL APPLICATION: 2. The applicant has stated that they are engaged in the manufacture of different types of fertilizers viz. Chemical fertilizers, Orga…