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JIVAGRO LIMITED
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

MILIND KAVATKAR
AMITSONIA GUPTA KUMAR MISHRA
Pet. Counsel
Sonia Gupta
Ashok Dhingra
Res. Counsel
---

Petitioner / Applicant

JIVAGRO LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Jun 30, 2023
Order No.

GUJ/GAAR/R/2023/24

Citation

2023(6) TAXREPLY 7644
Original Order
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ORDER

Brief facts: 1. Jivagro Limited, Plot No. 3133 to 3139, C/o PI Industries Limited, GIDC Panoli, Bharuch, Gujarat - 394 115 [for short-'applicant'] is registered under GST and their GSTIN is 24AAECJ7119A1Z1. 2. Briefly, M/s. Isagro (Asia) Agrochemicals P Ltd [for short - M/s. Isagro] merged with P I Industries Ltd & the B2C vertical of Isagro was transferred to M/s Jivagro Limited, a newly incorporated subsidiary of PI Industries, which was approved by the National Company Law Tribunal vide its order dated 6.12.2021. 3. Prior to this merger, M/s. Isagro was engaged in the manufacture of the product Rapigro & was classifying it under TI 3507 of CETA ‘85. However, Central Excise authorities disputed the same and ordered its classification under Tl 38089340, as a ‘plant growth regulator’. Various show cause notices were issued, which are presently pending before various authorities. 4. The applicant further states that they are manufactu....

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PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

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GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

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