Advanec Ruling— Section 97 of CGST Act— In the instant case, applicant is a manufacturer and supplier of Ready Mix Concrete (RMC) (HSN Code : 38245010) to the construction sector to various customers. 

They supply RMC against single order / job to complete the concrete slab through multiple vehicles / consignments, for which they issue GST invoice for each and every consignment and E-invoice where the turnover is more than 50 crores.

The applicant has sought advance ruling, in their application, in respect of the question "Whether may we know that the applicability of consolidated invoice for supply of Ready Mix Concrete (HSN Code :3824 5010) through multiple vehicle / consignments due to continuous supply of materials to fulfil the customer's requirements, where in case of "Continuous supply of Goods". However, the applicant vide their letter dated 10.02.2022 amended the question, which is as under:

Whether our supply of goods - Ready Mix Concrete (HSN Code : 38245010) is covered under definition of "Continuous supply of Goods" under Section 2(32) of the CGST Act 2017?.

Held that— In the instant case, the question in respect of which the Applicant sought advance ruling is not covered under the specified issues and hence the instant application is liable for rejection.