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M/S. KHAITAN CHEMICALS AND FERTILIZERS LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

M/S. KHAITAN CHEMICALS AND FERTILIZERS LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Dec 30, 2020
Order No.

GUJ/GAAR/ADM/2020/118

Citation

2020(12) TAXREPLY 3979
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ORDER

BRIEF FACTS The applicant M/s. Khaitan Chemical & Fertilizer Ltd. submitted that they are mainly engaged in the manufacture of Single Super Phosphate (Fertilizer), Sulphuric Acid (chemical). The major raw material Rock Phosphate is required for manufacturing for Single Super Phosphate (SSP) which is imported from various contries like Egypt, Jordan & Morocco and also procured locally within country. The company is registered under GST laws for payment of GST/IGST besides being paying the customs duty on import of Rock Phosphate. 2. The applicant submitted that Rock Phosphate and other material is imported only on CIF (Sum of Cost, Insurance & Freight) basis. In CIF basis purchases, the freight invoice is issued by the foreign shipping line to the foreign exporter. The importer (i.e. Khaitan Chemical & Fertilizers Ltd.) is concerned only with the purchase of goods and the supplies of rock phosphate are responsible for transportation of goods upto custom Fronti....

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