Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

Since the applicant intended to withdraw their application, we find no reason to go into the merits of the case and accordingly the Application isdisposed off.

Advance Ruling — The Applicant is engaged in manufacturing and supply of sand and construction materials. The applicant has obtained mining rights from the Government of Andhra Pradesh for quarrying minerals from the mines within the state of Andhra Pradesh. The applicant extracts the boulders from the mines and converts those boulders into plastering sand, Robo sand and 20mm/12mm/10mm metal by crushing the boulders. The Applicant sought Advance ruling in respect of classification for the services by it and applicability of GST. However, the Applicant withdrew the application seeking Advance Ruling. Thus, Application disposed of accordingly. — Robo Silicon Pvt Ltd., In Re… [2019] 14 TAXLOK.COM 104 (AAR-AP)