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TaxReply India Pvt Ltd

M/S. NOVOZYMES SOUTH ASIA PVT. LTD
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

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

Petitioner / Applicant

M/S. NOVOZYMES SOUTH ASIA PVT. LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Jul 2, 2020
Order No.

GUJ/GAAR/R/23/2020

Citation

2020(7) TAXREPLY 3324
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ORDER

The applicant vide their application for Advance Ruling has submitted that they are engaged in the manufacture and taxable supply of biofertilisers namely RhizoMyx and Rhyizomyco. They have stated that mycorrhiza & endomycorrhiza are active ingredients in these products, the other items being humic acids, sea water kelp extracts etc. are inert materials; that as per Section 2(aa) of the Fertiliser (Control) Order, 1985, BIofertiliser is defined as below: “(aa). Biofertiliser means the product containing carrier based (solid or liquid) living microorganisms which are agriculturally useful in terms of nitrogen fixation, phosphorus solubilisation or nutrient mobilization, to increase the productivity of the soil and/or crop/”. 2. The applicant has further stated that mycorrhiza/endomycorrhiza are naturally available microorganisms which belongs to fungus group and these microorganisms are not free living but lives in symbiotic association with the plant roo....

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