Case LawGUJ/GAAAR/APPEAL/2021/25
G.B.Agro Industries ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- July 20, 2021
- Type:
- Advance Ruling
- Members:
- J P Gupta, Seema Arora
Subject
GST on Organic Manure, Bio/ Nitrogenous-Mixture Fertilizers
Classification
Summary
AAR ruling is modified in respect of ‘Bio-fertilizers’, by holding that the two products namely ‘Phosphate Solubilising Bacteria’ and ‘Potassium mobilising Bio-fertilizers’ manufactured and supplied by the appellan…
Judgement
The appellant M/s. G.B.Agro Industries, Plot No.1723, GIDC Panoli, Ankleshwar, Bharuch-394116 is involved in the manufacture of different type of fertilizers such as chemical fertilizers, organic fertilizers and bio-fertilizers. The appellant has submitted that they distribute their products through the network of Agro dealers and looking at the importance of market needs, they thought it appropri…