2019-TIOL-218-AAR-GST
IN THE AUTHORITY FOR ADVANCE RULING
TAMILNADU ADVANCE RULING AUTHORITY
PAPJM Buildings, II Floor, No.1, Greams Road, Chennai – 600006
PROCEEDINGS OF THE AUTHORITY FOR ADVANCE RULING
U/s.98 OF THE GOODS AND SERVICES TAX ACT, 2017
ORDER NO. 21/ARA/2019
| GSTIN Number, if any / User id | 33AAACT2563J1ZF | |
| Legal Name ol Applicant | TAMIL NADU EDIBLE OILS PVT LTD | |
| Trade Name of the Applicant | Tamil Nadu Edible Oils Private Limited | |
| Registered Address / Address provided while obtaining user id | J-14/7, Gangwal Mansion, III Floor, III Avenue, Anna Nagar East. Tamil Nadu Chennai. 600 102. | |
| Details ol Application | Form GST ARA – 001 Application SI.No.52 Dated 15.03.2019 | |
| Concerned Officer | State: the Assistant Commissioner(ST), Amaindakarai Assessment Circle. Centre: Chennai North, Division-Anna Nagar | |
| Nature of activity (s) (proposed/ present) in respect of which advance ruling sought for | ||
| A | Category | Manufacturer |
| B | Description (in brief) | The tax payer is in the business of Refining of Edible Oils (falling under Chapter 15), with its manufacturing facility located at Gummidipoondi, near Chennai. |
| Issue/s on which advance ruling required | Applicability of a notification issued under the provisions of this Act. |
Manasa Gangotri Kata, IRS Member, CGST & Thiru Kurinji Selvaan.V.S.M.Sc.,(Agri.), M.B.A., Member, TNGST
Dated: May 21, 2019
GST – Applicant submitted that they are using their own transportation and seek a clarification as to whether in case of multiple consignments in a conveyance, each having below Rs.1 lakh invoice/consignment value, there is a requirement for generating e-way bill – that whether e-way bill is required for consignments pertaining to multiple customers moved in the same conveyance, in which value of each invoice is less than the limits for generation of e-way bill but in aggregate, the value of the inoices exceds specified limit.
Held: CGST Act limits the Advance Ruling Authority to decide the issues earmarked for it u/s 97(2) of the Act and no other issue can be decided – Issue for which a ruling is sought depends on the ‘provisions of the E-way bill’ which is not in the ambit of this authority – application is, therefore, rejected on the issue of lack of jurisdiction: AAR
Application rejected
RULING
(See Full Text of Judgment : 2019-TIOL-218-AAR-GST)