Court :
Gujrat AAR
Brief :
The applicant M/s. Manoj Bhagwan Mansukhani(M/s.Rishi Shipping),Plot No.113-116, Rishi House, Ward No.6, Industrial area, Gandhidham,Kutch-370201 is service provider operating in Kandla port; that till this timethey were handling imported fertiliser in bulk of Indian fertiliser companies,importing fertiliser from abroad and on their behalf they used to discharge bulk fertiliser from the vessels, packing it into bags and then make despatches byRail, Road and water;
Citation :
ADVANCE RULING NO. GUJ/GAAR/R/12/2021
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