2022 (3) TMI 575 - AAR - GST

Classification of supply - Ready Mix Concrete (HSN Code 38245010) - covered under definition of Continuous supply of Goods under Section 2(32) of the CGST Act 2017 or not - HELD THAT - In the instant case, the question in respect of which the Applicant sought advance ruling is not covered under the specified issues and hence the instant application is liable for rejection. The application filed by the applicant for advance ruling is hereby rejected.

Summary

Issues Involved:
1. Application for Advance Ruling under CGST Act and KGST Act regarding the applicability of consolidated invoice for the supply of Ready Mix Concrete (RMC) through multiple vehicle/consignments.
2. Interpretation of the question sought for advance ruling in relation to the definition of "Continuous supply of Goods" under Section 2(32) of the CGST Act 2017.
3. Determination of whether the question falls within the specified issues for advance ruling as per Section 97(2) of the CGST Act 2017.

Analysis:
1. The Applicant, a Private Limited Company engaged in manufacturing and supplying Ready Mix Concrete (RMC) to the construction sector, filed an application for Advance Ruling under Section 97 of the KGST Act, 2017. The Applicant supplies RMC against single orders to complete concrete slabs through multiple vehicles/consignments, issuing GST invoices for each consignment and E-invoices for turnovers exceeding 50 crores.
2. Initially, the Applicant sought a ruling on the applicability of consolidated invoices for the supply of RMC through multiple vehicle/consignments due to continuous material supply. However, the question was later amended to inquire whether the supply of RMC falls under the definition of "Continuous supply of Goods" as per Section 2(32) of the CGST Act 2017.
3. Section 97(2) of the CGST Act 2017 specifies the issues for which advance rulings can be sought, including classification of goods/services, applicability of notifications, determination of supply time/value, input tax credit admissibility, tax liability determination, registration requirement, and whether actions result in a supply of goods/services. The question posed by the Applicant did not fall within these specified issues, leading to the rejection of the application for advance ruling.

In conclusion, the application for advance ruling regarding the supply of Ready Mix Concrete through multiple vehicle/consignments and its classification under "Continuous supply of Goods" was rejected as the question did not align with the specified issues for advance rulings under the CGST Act 2017.