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E-way bill, whether required to be generated – such issue is not within ambit of Authority – application rejected: AAR

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 id33AAACT2563J1ZF
Legal Name ol ApplicantTAMIL NADU EDIBLE OILS PVT LTD
Trade Name of the ApplicantTamil Nadu Edible Oils Private Limited
Registered Address / Address provided while obtaining user idJ-14/7, Gangwal Mansion, III Floor, III Avenue, Anna Nagar East. Tamil Nadu Chennai. 600 102.
Details ol ApplicationForm GST ARA – 001 Application SI.No.52 Dated 15.03.2019
Concerned OfficerState: 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 
ACategoryManufacturer
BDescription (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 requiredApplicability 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)

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