Scope of advance ruling - proposed activity - Classification of ...

July 9, 2022

Case Laws     GST     AAR

Scope of advance ruling - proposed activity - Classification of goods - rate of GST - Fly Ash Blocks - It is seen that the applicant has no infrastructural facilities for the proposed manufacture, has not received any orders for supply of the proposed product to be manufactured. Further from the report from the Jurisdiction authority it is evident that the applicant has not substantiated any infrastructure (in terms of raw materials/machinery/demand, etc) based on which such a supply can be undertaken by them. In this scenario, it is held that the application made by them is pre-mature and does not fall under the ambit of the proposed transaction i.e., proposed supply of goods or services. - AAR

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