While considering the application for ruling on the classification of “Fly Ash Blocks” the Tamil Nadu Authority for Advance Ruling held that there will be no advance ruling if the applicant failed to substantiate the proposed transaction with the necessary document.
The applicant, M/S Vishnu Lakshmi Fly Ash Bricks has stated that they are proposing to manufacture “Fly Ash Bricks and Fly Ash blocks” and have applied for a ruling for classification of “Fly Ash Blocks” and the applicable GST. The applicant stated that the product “Fly Ash Blocks” would merit classification under CTH 6815 and the applicable rate of tax as 5% w.e.f 01.01.2019.
The applicant was asked to furnish the details of infrastructure proposed/in-place, for which the applicant stated that they did not have any infrastructural facilities in place for the proposed manufacture and submitted, a video recording of the manufacturing process which was recorded at another unit.
The Jurisdictional officer has verified the premises of the applicant and has reported that the applicant has no infrastructure facility to commence the manufacture of fly ash bricks/ blocks and they are not dealing with any material at present. It was evident that the applicant has not substantiated any infrastructure.
The Coram consists of Shri T G Venkatesh, I.R.S., Additional Commissioner and Smt. K Latha Joint Commissioner (ST) 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. Hence the application is not admissible.”
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