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TaxReply India Pvt Ltd

WILLMART ENTERPRISE
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
ARUN RICHARD
Pet. Counsel
Kunal Agrawal
Res. Counsel
---

Petitioner / Applicant

WILLMART ENTERPRISE
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Aug 11, 2021
Order No.

GUJ/GAAR/R/41/2021

Citation

2021(8) TAXREPLY 5012
Original Order
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ORDER

BRIEF FACTS: The applicant, M/s. Willmart Enterprise, supplies Ammonium Sulphate. The applicant submits that the product has agricultural as well as non-agricultural use as follows: (A) Agriculture use: The product can be used as fertilizers for increasing soil and land fertility. It can be either used as such, by way of fertilizer or in manufacture of other complex fertilizer that are used for agriculture purposes (say crop or soil fertilizer) or even otherwise in any other form of which the most common use of this fertilizer is to fertilize the soil i.e. used to alkine soil for lowering the PH balance of soil and also for contributing essential nitrogen for plant growth, as an agricultural spray adjuvant for water soluble insecticides, herbicides and fungicides. (B) Non agriculture use: Any other use of the product other than agriculture use as mentioned above are treated as non-agriculture use. It also has food additive and laboratory uses. It can also be us....

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