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Application for advance ruling is not maintainable and rejected.

Shanti Prime Publication Pvt. Ltd.

Advance Ruling — The applicant is producing steam from waste. As per entry 34(d) of 1st Schedule to the KVAT Act, 2003 ash and residues from incineration of municipal waste is exempt from payment of tax. In the circumstances it is requested to issue advance ruling whether steam is taxable or exempted commodity.

Held that— There was no representation on the date of hearing. Even though intimation was given to the applicant to pay deficit amount, there was no response from the side of applicant.—Ridha Chemicals, In Re… [2019] 10 TAXLOK.COM 038 (AAR-Kerala)