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SHIVAM AGRO INDUSTRIES
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

J.P. GUPTA
SEEMA ARORA
Pet. Counsel
Rahul Bhatt
Res. Counsel
---

Petitioner / Applicant

SHIVAM AGRO INDUSTRIES
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Jul 6, 2021
Order No.

GUJ/GAAAR/APPEAL/2021/24

Citation

2021(7) TAXREPLY 5349
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ORDER

The appellant, M/s. Shivam Agro Industries filed an application for advance ruling before the Gujarat Authority for Advance Ruling (herein after referred to as the ‘GAAR’), wherein it submitted that it is engaged in the manufacture and supply of Zinc Ethylenediamine Tetra Acetic Acid (Zn EDTA – Chelate Zinc as Zinc EDTA), Iron Ethylenediamine Tetra Acetic Acid (Fe EDTA – Chelate Iron as Fe. EDTA), and other products. It submitted that the product ‘Zn EDTA’ contains Zinc 12%+, Nitrogen – 6.9%, EDTA Acid, Salt and it has Ph level of 6 – 6.5; that the product ‘Fe EDTA’ contains Iron 12%+, Nitrogen – 6.5%, EDTA Acid, Salt and Ph level 6-6.5; that these products are sold in 25 kgs. Packing in HDPE Bags; that the products ‘Zn EDTA’ and ‘Fe EDTA’ are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer (Control) Order, 1985; that these products are used as fertilizer to overcome ....

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