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ANANTA SYNTHETIC INNOVATIONS
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Subramanya V Rayaprol
Res. Counsel
Na

Petitioner / Applicant

ANANTA SYNTHETIC INNOVATIONS
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Dec 30, 2020
Order No.

GUJ/GAAR/R/107/2020

Citation

2020(12) TAXREPLY 3974
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ORDER

BRIEF FACTS The applicant M/s. Ananta Synthetic Innovations, Survey No.345, Ananda Viramgam Medaadraj road, Manipur, Kadi, Mehsana-382728 are manufacturers and suppliers of the product namely “Geo Membrane for Waterproof Lining fabrics” which is used for Water Proof Lining of Ponds, Canals and other Water storage places. The applicant has submitted that the said product is also referred to as Pond Liners and is specific Laminated High Density Polyethylene Woven Geo-membrane for water proof lining which is manufactured specifically as per Indian Standard prescribed under IS:15351:2015 and are used primarily for farming water and as liners for water ponds, canals, water pits etc., for storage of water bodies. In the States with scanty rain fall, the said pond liners are primarily used for the agricultural sector for water preservation. 2. The applicant has submitted that they, as a manufacturer of Geo Membrane for Water Proof Lining fabrics have sought classificati....

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