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JCP AGRO PROCESS P LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

MILIND KAVATKAR
AMIT KUMAR MISHRA
Pet. Counsel
Jigar Parikh
Gautam Patel
Jagdishbhai Patel
Res. Counsel
---

Petitioner / Applicant

JCP AGRO PROCESS P LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Mar 9, 2023
Order No.

GUJ/GAAR/R/2023/11

Citation

2023(3) TAXREPLY 7120
Original Order
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ORDER

Brief facts: M/s. JCP Agro Process P Ltd, 358/2, Alkapuri Society, 36, Nr. Tower, Khadiyat, Kavitha, Anand-388545[for short -'applicant'] is registered under GST and their GSTIN is 24AAFCJ1399D1Z0. 2. The applicant, is engaged in the activity of procuring raw tobacco from farmers and consequent sale of unmanufactured tobacco. 3. The summary of the activity undertaken by the applicant, from the facts as mentioned in his application is as under viz:- Farmers sow sapling, which subsequently grow into a plant; The tobacco leaves are considered ready for harvesting once it changes its colour from normal green to yellowish green or light yellow; The leaves are separated from the main stem & left on the open ground for natural drying & curing process; Once completely dry, the harvest is then collected & stored in a suitable dry location, wherein the bigger stems, the suckered leaves & the main harvest is stored separately; ....

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