9911796707
TMI Blog2024 (10) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act in serial no 13 of the application. However, in course of hearing, the authorized representatives of the applicant have failed to refer any such notification in respect of which the option was selected. The applicant has not raised any questions which are found to be covered under any of the clauses of sub-section (2) of section 97 of the GST Act. The applicant has been provided reasonable opportunity to counter the aforesaid observations - there are no reason to accept the instant application made by the applicant for pronouncement of ruling. The application is, therefore, rejected. - DR TANISHA DUTTA, AND JOYJIT BANIK, MEMBER Applicant s Representative Heard : Mr. Varun Sahay, Director Mr. Shri Krishna Narayan Shukla, Senior Manag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GEL PLUS and operates manufacturing unit located at Village-Dejuri, Tehsil Barjora, District-Bankura, West Bengal-722202 ( Manufacturing Unit ) and SILO unit located at Village Bharajuri, Police Station-Chandankyari, District-Bokaro, Jharkhand-828134 ( Silo ). The applicant assures that for the purpose of producing explosives at the Manufacturing Plant, the Applicant holds all the requisite explosive licenses as required under the prevailing Laws. 1.3 The applicant submits that manufactured goods are in a slurry/emulsion form and are used for heavy blasting in opencast mining. As goods are nearly in a thick liquid state, it cannot be packed but are transported to the mines in its current form using a special vehicle. 1.4 The applicant state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the requisitions. This transportation is facilitated by using a Special Vehicle, accompanied by an outward e-way bill and a delivery challan containing all the necessary information. 1.7 The applicant is of the view that the activities being carried out by him qualifies to be continuous supply of goods in terms of clause (32) of Section 2 of the GST Act. Therefore, the goods can be transported with e-way bill and delivery challan containing all the requisite information as prescribed in rule 55 of the CGST Rules, 2017 the WBGST Rules, 2017. The left-over goods, if any, are returned to the factory of the applicant. The difference between the two is the actual quantity supplied to the mines and the applicant generates the tax invoice accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of supply, the supplier shall issue a tax invoice after delivery/consumption of goods at the mines site and the vehicles containing the bulk explosives (trade name-Bengel Plus) carrying a delivery challan along with an e-way bill as per Rule 55 (4) of the CGST Rules, 2017 the WBGST Rules, 2017, containing all requisite information, will be deemed to have valid documents for transportation. 1.10 In terms of clause (a) of section 95 of the GST Act, an advance ruling means a decision provided by this authority or the appellate authority on matters or any questions specified in sub section (2) of section 97 or sub section (1) of section 100 of the GST Act in relation to the supply of goods or services or both being undertaken or proposed to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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